Deloitte
Accounting Research Tool
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Chapter 6 — Presentation and Disclosure

6.2 Presentation

6.2 Presentation

Footnotes

1
Regulation S-X, Article 5, applies to financial statements filed for all entities except (1) registered investment companies; (2) employee stock purchase, savings, and similar plans; (3) insurance companies; (4) bank holding companies and banks; and (5) brokers and dealers when filing Form X-17A-5.
2
Calculated as 1,000 Entity B common shares + {[($10 average share price − $5 warrant conversion price) ÷ $10 average share price] × 50 common shares acquired upon conversion of warrant}.
3
Calculated as Entity B’s diluted EPS of $2.93 × Entity A’s 400-share interest in B.