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If the aggregate impact of acquired or to be acquired businesses since the date of the registrant’s most recent audited balance sheet for which financial statements are not (or not yet) required to be filed exceeds 50%, amended Rule 3-05(b)(2)(iv)(B) requires pre-acquisition financial statements for the most recent fiscal year and the most recent interim period for those acquired or to be acquired businesses that individually exceed 20% significance. Additionally, amended Rule 3-05(b)(2)(iv)(A) requires pro forma financial information that depicts the aggregate impact of all acquired or to be acquired businesses or real estate operations, in all material respects. This may require pro forma financial information relating to acquired or to be acquired businesses that are individually insignificant.
Consistent with the pre-existing rules, the disclosure requirements relating to the aggregate effect of acquisitions for which financial statements are not (or not yet) required are applicable to certain registration statements and proxy statements. Separate requirements apply to Item 2.01, Completion of acquisition or disposition of assets, of Form 8-K.
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