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Section 136. Item 503 — Prospectus Summary, Risk Factors and Ratio of Earnings to Fixed Charges
us SEC - C&DI - Regulation S-K
Question 136.01
Question: When is the ratio of earnings to fixed charges required in registration statements?
Answer: The ratio of earnings to fixed charges required by Item 503(d) is required for registration statements relating to both short and long term debt. However, if the ratio already is contained in a Form 10-K filed by the issuer, it can be incorporated by reference into the registration statement, provided the registration form permits such incorporation and the issuer is eligible to incorporate the information by reference. [July 3, 2008]
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