3330.1 An acquired entity's statement of comprehensive income should be brought up to within 93 days of the registrant's fiscal year, if practicable, by adding subsequent interim results to the fiscal year's data and deducting the comparable preceding year's interim results, with appropriate disclosure. [S-X 11-02(c)(3)]

3330.2 Additional quantitative and narrative disclosure about gross profit, selling and marketing expenses, and operating income of any period excluded from or included more than once may be necessary to inform readers about the effects of unusual charges or adjustment in the omitted or double-counted period.

3330.3 If a domestic registrant files a Form 8-K or registration statement for a business combination transaction and the target company is a foreign private issuer, the age of the pro forma information must be determined by reference to S-X 3-12. Depending on the fiscal year ends of the domestic registrant and the foreign target company, application of the age of financial statement rules may require the foreign target company to include a period in the pro forma information that would be more current than its separate historical financial statements. S-X Article 11 permits the ending date of the periods included for the target company to differ from those of the registrant by up to 93 days and may provide sufficient relief. The staff also may consider combinations of periods that involve overlaps or gaps in the information of the target company of up to 93 days, provided that the resulting annual and interim periods are of the same length required for the registrant, and there are no overlaps or gaps in the registrant's information. However, the staff would not permit a registrant to omit an interim pro forma presentation because of different fiscal periods. (Last updated: 3/31/2011)