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3140 Roll-Up Transaction [S-K 914]
us SEC - Financial Reporting Manual
3140.1 In connection with a transaction subject to S-K 914, pro forma financial information should be presented showing the effect on the successor entity assuming (1) that all combining entities participate and (2) participation is limited to those having the lowest combined net cash provided by operating activities for the last fiscal year of such entities. Consideration should be given to the need to present other variations of participation that are permitted by the terms of the roll-up. The following pro forma information should be presented:
a. Balance sheet as of the later of the end of the most recent fiscal year or latest interim period;
b. Statements of income with separate line items to reflect income (loss) excluding and including roll-up expenses and payments, earnings per share amounts, and ratio of earnings to fixed charges for the most recent fiscal year and the latest interim period;
c. Statements of cash flows for the most recent fiscal year and the latest interim period;
d. Book value per share as of the later of the end of the most recent fiscal year or the latest interim period; and
e. Pro forma oil and gas reserve data, if applicable.
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