Section 26-B225. FINANCIAL STATEMENTS

 

225.1The issuer shall furnish in comparative columnar form a profit and loss statement and analysis of surplus for each of the last 3 fiscal years of the issuer (or for the life of the issuer and its immediate predecessors, if less) preceding the date of the balance sheet furnished and for any period subsequent to the latest of the fiscal years and the date of the balance sheet.

 

225.2If the prospectus is filed as part of a registration statement for registration of securities by notification, instead of the profit and loss statement and analysis of surplus required in § 225.1, the issuer shall furnish in comparative columnar form a summary of earnings for each of the 2 fiscal years preceding the date of the balance sheet and for any period between the close of the last fiscal year and the date of the balance sheet, or for the period of the issuer's and any predecessor's existence if less than 2 years.

 

source

Amended by Emergency Rulemaking published at 47 DCR 9910 (December 15, 2000) [EXPIRED]; as amended by Emergency Rulemaking published at 48 DCR 1987 (March 2, 2001) [EXPIRED]; as amended by Emergency and Proposed Rulemaking published at 48 DCR 3952 (May 4, 2001) [EXPIRED]; as amended by Emergency and Proposed Rulemaking published at 48 DCR 9177 (October 5, 2001) [EXPIRED]; as amended by Final Rulemaking published at 48 DCR 10879 (November 30, 2001).