-05 Pro forma financial information.
17 C.F.R. § 210.8-05
in effectEffective: 2024-07-01(a) Pro forma financial information must be disclosed when any of the conditions in § 210.11-01 exist.
(b) The preparation, presentation, and disclosure of pro forma financial information must comply with §§ 210.11-01 through 210.11-03 (Article 11), except that the pro forma financial information may be condensed pursuant to § 210.8-03(a).
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-17.xmlFetched: 7/26/2026
