Article 3 — General Instructions as to Financial Statements

Rule 3-01— Consolidated balance sheets.

Rule 3-02— Consolidated statements of comprehensive income and cash flows.

Rule 3-03— Instructions to statement of comprehensive income requirements.

Rule 3-04— Changes in stockholders’ equity and noncontrolling interests.

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 issuers of guaranteed securities 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 3-16Financial 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.