Appendix D — Titles of Standards and Other Literature
SEC Literature
Rule
No. 33-10762, Financial
Disclosures About Guarantors and Issuers of Guaranteed Securities and
Affiliates Whose Securities Collateralize a Registrant’s
Securities
Regulation A
Rule 257, “Periodic and
Current Reporting; Exit Report”
- Rule 257(b), “Tier 2: periodic and Current Reporting”
Regulation S-K
Item 105, “Risk Factors”
Item 303, “Management’s
Discussion and Analysis of Financial Condition and Results of
Operations”
Item 512, “Undertakings”
- Item 512(a), “Rule 415 Offering”
Item 601, “Exhibits”
- Item 601(b), “Description of Exhibits”
Regulation S-X
Rule 1-02, “Definitions of
Terms Used in Regulation S-X (17 CFR part 210)”
- Rule 1-02(b), “Affiliate”
- Rule 1-02(w), “Significant Subsidiary”
- Rule 1-02(bb), “Summarized Financial Information”
Rule 3-05, “Financial
Statements of Businesses Acquired or to Be Acquired”
Rule 3-10, “Financial
Statements of Guarantors and Issuers of Guaranteed Securities Registered or
Being Registered”
Rule 3-16, “Financial
Statements of Affiliates Whose Securities Collateralize an Issue Registered
or Being Registered”
Article 11, “Pro Forma
Financial Information”
- Rule 11-01, “Presentation Requirements”
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”
Securities Exchange Act of 1934
Section 13, “Periodical and
Other Reports”
Section 15, “Registration
and Regulation of Brokers and Dealers”
Rule 12h-3, “Suspension of
Duty to File Reports Under Section 15(d)”
Rule 12h-5, “Exemption for
Subsidiary Issuers of Guaranteed Securities and Subsidiary Guarantors”
FASB Literature
ASC Topic
ASC 810,
Consolidation
IFRS Literature
IFRS 10, Consolidated
Financial Statements