(a) Pro forma financial information must be disclosed when any of the conditions in § 210.11-01 exist.
(b) The preparation, presentation, and disclosure of pro forma financial information must comply with §§ 210.11-01 through 210.11-03 (Article 11), except that the pro forma financial information may be condensed pursuant to § 210.8-03(a).
[85 FR 54066, Aug. 31, 2020]
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