Appendix C — Titles of Standards and Other Literature

Section 506.02(c)(ii), “Business to Be Acquired and Other Transactions Not Yet Consummated”

No. 33-8879, Acceptance From Foreign Private Issuers of Financial Statements Prepared in Accordance With International Financial Reporting Standards Without Reconciliation to U.S. GAAP

No. 33-10786, Amendments to Financial Disclosures About Acquired and Disposed Businesses

Topic 2, “Other Financial Statements Required”

No. 5, “Preparation of Registration Statements Relating to Interests in Real Estate Limited Partnerships”

No. 33-11042, The Enhancement and Standardization of Climate-Related Disclosures for Investors

No. 33-11048, Special Purpose Acquisition Companies, Shell Companies, and Projections

Rule 417, “Date of Financial Statements”

Rule 462, “Immediate Effectiveness of Certain Registration Statements and Post-Effective Amendments”

Item 512, “Registration Statement and Prospectus Provisions; Undertakings”

• Item 512(a), “Rule 415 Offering”

Item 901, “Roll-Up Transactions; Definitions”

Rule 1-02, “Definitions of Terms Used in Regulation S-X (17 CFR part 210)”

• Rule 1-02(l), “Foreign Business”
• Rule 1-02(w), “Significant Subsidiary”

Rule 3-01, “Consolidated Balance Sheets”

Rule 3-02, “Consolidated Statements of Comprehensive Income and Cash Flows”

Rule 3-04, “Changes in Stockholders’ Equity and Noncontrolling Interests”

Rule 3-05, “Financial Statements of Businesses Acquired or to Be Acquired”

• Rule 3-05(a), “Financial Statements Required”
• Rule 3-05(b), “Periods to Be Presented”
• Rule 3-05(c), “Financial Statements of a Foreign Business”
• Rule 3-05(e), “Financial Statements for Net Assets That Constitute a Business”
• Rule 3-05(f), “Financial Statements of a Business That Includes Oil and Gas Producing Activities”

Rule 3-06, “Financial Statements Covering a Period of Nine to Twelve Months”

Rule 3-09, “Separate Financial Statements of Subsidiaries Not Consolidated and 50 Percent or Less Owned Persons”

Rule 3-12, “Age of Financial Statements at Effective Date of Registration Statement or at Mailing Date of Proxy Statement”

Rule 3-13, “Filing of Other Financial Statements in Certain Cases“

Rule 3-14, “Special Instructions for Financial Statements of Real Estate Operations Acquired or to Be Acquired”

• Rule 3-14(a), “Financial Statements Required”
• Rule 3-14(b), “Periods to Be Presented”
• Rule 3-14(c), “Presentation of the Financial Statements”

Rule 3-18, “Special Provisions as to Registered Management Investment Companies and Companies Required to Be Registered as Management Investment Companies”

Rule 4-08, “General Notes to the Financial Statements”

• Rule 4-08(g), “Summarized Financial Information of Subsidiaries Not Consolidated and 50 Percent or Less Owned Persons”

Rule 4-10(a), “Financial Accounting and Reporting for Oil and Gas Producing Activities Pursuant to the Federal Securities Laws and the Energy Policy and Conservation Act of 1975; Definitions”

Article 5, “Commercial and Industrial Companies”

• Rule 5-02, “Balance Sheets”
• Rule 5-03, “Statements of Comprehensive Income”

Article 8, “Financial Statements of Smaller Reporting Companies”

• Rule 8-04, “Financial Statements of Businesses Acquired or to Be Acquired”

Article 10, “Interim Financial Statements”

Article 11, “Pro Forma Financial Information”

• Rule 11-01, “Presentation Requirements”
• Rule 11-02, “Preparation Requirements”
  • Rule 11-02(a), “Form and Content”
  • Rule 11-02(c), “Periods to Be Presented”
• Rule 11-03, “Presentation of Financial Forecast”

Article 12, “Form and Content of Schedules: For Certain Real Estate Companies”

Rule 13-01, “Guarantors and Issuers of Guaranteed Securities Registered or Being Registered”

Rule 13-02, “Affiliates Whose Securities Collateralize Securities Registered or Being Registered”

No. 1.B, “Financial Statements; Allocation of Expenses and Related Disclosure in Financial Statements of Subsidiaries, Divisions or Lesser Business Components of Another Entity”

No. 1.M, “Financial Statements; Materiality”

No. 11.M, "Miscellaneous Disclosure; Disclosure of the Impact That Recently Issued Accounting Standards Will Have on the Financial Statements of the Registrant When Adopted in a Future Period" (SAB 74)

Rule 144, “Persons Deemed Not to Be Engaged in a Distribution and Therefore Not Underwriters”

Rule 145(c), “Reclassification of Securities, Mergers, Consolidations and Acquisitions of Assets; Persons and Parties Deemed to Be Underwriters”

Rule 405, “Definition of Terms”

Rule 415, “Delayed or Continuous Offering and Sale of Securities”

Rule 424, “Filing of Prospectuses, Number of Copies”

Rule 462, “Immediate Effectiveness of Certain Registration Statements and Post-Effective Amendments”

Section 10, “Information Required in Prospectus”

Rule 12b-2, “Definitions”

Rule 13e-3, “Going Private Transactions by Certain Issuers or Their Affiliates”

Section 12(b), “Registration Requirements for Securities; Procedure for Registration; Information”

Section 13, “Periodical and Other Reports”

Section 15(d), “Registration and Regulation of Brokers and Dealers; Supplementary and Periodic Information”

AU-C Section 805, “Special Considerations — Audits of Single Financial Statement and Specific Elements, Accounts, or Items of a Financial Statement” (AICPA SAS 122)

ASC 205, Presentation of Financial Statements

ASC 250, Accounting Changes and Error Corrections

ASC 260, Earnings per Share

ASC 280, Segment Reporting

ASC 323, Investments — Equity Method and Joint Ventures

ASC 420, Exit or Disposal Cost Obligations

ASC 450, Contingencies

ASC 606, Revenue From Contracts With Customers

ASC 715, Compensation — Retirement Benefits

ASC 805, Business Combinations

ASC 810, Consolidation

ASC 842, Leases

ASC 855, Subsequent Events

ASC 932, Extractive Activities — Oil and Gas

ASU 2019-10, Financial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates

ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities From Contracts With Customers