Chapter 2 — Identifying the Required Financial Statements for the Registration Statement 2.1 Introduction 2.2 Registrant Financial Statements 2.2.1 Recently Organized Registrant Financial Statements 2.3 Predecessor Financial Statements 2.3.1 Carve-Out Financial Statements 2.3.2 Put-Together or Roll-Up Transactions 2.4 Financial Statement Periods Presented 2.4.1 Periods Required for Predecessor Entities 2.4.2 Interim Financial Statements 2.4.3 Age of Financial Statements 2.4.4 Omission of Certain Financial Information From Draft Registration Statements 2.4.5 Rule 3-13 Waivers and Other Requests 2.5 Financial Statements of Businesses Acquired or to Be Acquired (Rule 3-05) 2.5.1 Preacquisition Financial Statements Required 2.5.2 Form of Financial Statements 2.5.3 Other Considerations 2.5.4 Omission of Financial Statements of Acquired Entities From Draft Registration Statements 2.6 Financial Statements of Real Estate Operations Acquired or to Be Acquired (Rule 3-14) 2.6.1 Periods of Financial Statements Required 2.6.2 Other Considerations 2.7 Reporting Requirements for Equity Method Investees 2.7.1 Separate Financial Statements (Rule 3-09) 2.7.2 Summarized Financial Information (Rule 4-08(g)) 2.7.3 Summarized Interim Financial Information (Rule 10-01(b)) 2.8 Financial Statements of Guarantors and Issuers of Guaranteed Securities Registered or Being Registered (Rules 3-10 and 13-01) 2.8.1 Summarized Financial Information 2.8.2 Nonfinancial Disclosures 2.8.3 Recently Acquired Guarantors 2.9 Issuers of Securities That Collateralize Registered Securities (Rule 13-02)