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1130 Supplemental Schedules [Article 12]
us SEC - Financial Reporting Manual
1130.1 General Requirements
Generally required for fiscal years or year-ends as specified by the applicable article of Regulation S-X. Registrants can file their Article 12 financial statement schedules by amendment within 30 days following the due date of their Form 10-K [General Instruction A.4 of Form 10-K]. (Last updated: 12/31/2010)
1130.2 Exceptions
Not required
- for Smaller Reporting Companies.
- in proxy statements, except certain schedules are required for insurance and real estate companies. [Schedule 14A Item 13 Instruction 3]
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