Article 3 — General Instructions as to Financial Statements

Rule 3-01— Consolidated Balance Sheets

Rule 3-02— Consolidated Statements of Income and Changes in Financial Position

Rule 3-03— Instructions to Income Statement Requirements

Rule 3-04— Changes in Other Stockholders’ Equity

Rule 3-05— Financial Statements of Businesses Acquired or to Be Acquired

Rule 3-06 — Financial Statements Covering a Period of Nine to Twelve Months

Rule 3-07– to Rule 3-08 [Reserved]

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

Rule 3-10— Financial Statements of Guarantors and Affiliates Whose Securities Collateralize an Issue Registered or Being Registered

Rule 3-11— Financial Statements of an Inactive Registrant

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 Real Estate Operations to Be Acquired

Rule 3-15— Special Provisions as to Real Estate Investment trusts

Rule 3-16— Financial Statements of Affiliates Whose Securities Collateralize an Issue Registered or Being Registered

Rule 3-17— Financial Statements of Natural Persons

Rule 3-18— Special Provisions as to Registered Management Investment Companies and Companies Required to Be Registered as Management Investment Companies

Rule 3-19– [Removed and reserved in release No. 33-7745, effective September 30, 2000, 64 FR 53900.]

Rule 3-20 — Currency for Financial Statements of Foreign Private Issuers