Transcription of Final Rule: Amendments to Financial Disclosures about ...
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Final Rule: Amendments to Financial Disclosures about ...
Conformed to Federal Register version SECURITIES AND EXCHANGE COMMISSION 17 CFR Par ts 210, 230, 239, 240 249, 270, and 274 Release No. 33-10786; 34-88914; IC-33872; File No. S7-05-19 RIN 3235-AL77 Amendments to Financial Disclosures about Acquired and Disposed Businesses AGENCY: Securities and Excha nge Commission. ACTION: Final rule. SUMMARY: We are adopting Amendments to our rules and forms to improve their application, assist registrants in making more meaningful determinations of whether a subsidiary or an acquired or disposed business is significant, and to improve the disclosure requirements for Financial statements relating to acquisitions and dispositions of businesses, including real estate operations and investment companies.
05(a). Registrants determine whether a “business” has been acquired by applying Rule 11-01(d) of Regulation S-X. The definition of “business” in Regulation S-X focuses primarily on whether the nature of the revenue-producing activity of the acquired business will remain generally the same as before the transaction. This
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