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1120 Unaudited Interim Period Financial Statements
us SEC - Financial Reporting Manual
(Last updated: 10/30/2020)
Required unaudited interim period financial statements [S-X Articles 3 and 10, or S-X 8-03 for Smaller Reporting Companies] for a domestic registrant to be presented in registration or proxy statements:
Statement
| Periods Required
| Notes
| |
Balance Sheet
| As of interim date no more than 134 days (for non-accelerated filers, or 129 days for accelerated and large accelerated filers) before effectiveness or mailing.
| See Section 1340 for summary of accelerated filer rule.
| |
Statement of Comprehensive Income
| For period from the latest fiscal year-end to the interim balance sheet date, and for the corresponding period in the prior fiscal year.
| Present in a format similar to that described for annual reporting in Section 1110.1.
| |
Cash Flow
| Same as statement of comprehensive income.
| Same as statement of comprehensive income.
| |
Changes in Stockholders' Equity
| For period from the latest fiscal year-end to the interim balance sheet date.
| Can be presented in a note to the financial statements.
|
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