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3160 Other
us SEC - Financial Reporting Manual
(Last updated: 12/31/2010)
3160.1 Pro forma financial information is required if events or transactions have occurred or are probable for which disclosure of pro forma financial information would be material to investors, such as:
a. Termination or revision of tax or other cost sharing agreements and other significant changes that render the registrant's historical financial statements not indicative of the ongoing entity. [SAB Topic 1B.2]
b. Declaration of dividends by a subsidiary subsequent to the balance sheet. [SAB Topic 1B.3]
c. Changes in capitalization at the effectiveness or the close of an IPO.
d. Receipt or application of offering proceeds under certain circumstances. See Sections 3230, 3320 and 3420 for further discussion.
e. Other events and transactions which have had or will have a discrete material impact on a registrant's financial statements. Possible examples include:
- the repayment of debt
- emerging from bankruptcy and registering securities under the 1934 Act coupled with fresh start accounting, reorganization, changes in capital structure, or other events and transactions.
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