A-03 Statement as to principles of consolidation or combination followed.

17 C.F.R. § 210.3A-03
in effectEffective: 2024-07-01
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(a) [Reserved] (b) As to each consolidated financial statement and as to each combined financial statement, if there has been a change in the persons included or excluded in the corresponding statement for the preceding fiscal period filed with the Commission that has a material effect on the financial statements, the persons included and the persons excluded shall be disclosed.

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