2.1 Introduction

An SEC registrant that has an equity method investee must consider whether financial information about the investee should be provided in any reports filed with the SEC that include the registrant’s financial statements. If an equity method investee is considered significant to a registrant, the registrant may be required to provide separate financial statements of the investee, summarized financial information of the investee in the footnotes to its financial statements, or both in certain filings with the SEC. Such filings may include periodic reports, registration statements, and proxy statements.