Article 4 — Rules of General Application

Article 4 — Rules of General Application 

Rule 4-01— Form, Order, and Terminology

Rule 4-02— Items Not Material

Rule 4-03— Inapplicable Captions and Omission of Unrequired or Inapplicable Financial Statements

Rule 4-04— Omission of Substantially Identical Notes

Rule 4-05– [Removed and reserved in Release 33-730, effective July 15, 1996, 61 FR 30397.]

Rule 4-06 — [Removed and reserved in Release 33-7300, effective July 15, 1996, 61 FR 30397.]

Rule 4-07— Discount on Shares

Rule 4-08— General Notes to Financial Statements

Rule 4-09 — [Reserved]

Rule 4-10— Financial Accounting and Reporting for Oil and Gas Producing Activities Pursuant to the Federal Securities Laws and the Energy Policy and Conservation Act of 1975