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When a registrant increases its investment in a company that is already reflected as a consolidated subsidiary in the audited financial statements of the registrant for a complete fiscal year, financial statements invedtir the acquired investment are ordinarily not required. Second floor with 1 bedroom suite, 1 bathroom ensuite and 1 large terrace Ref.: Section includes important clarifying points, which may not be reproduced below, related to measuring S-X g significance.

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If the registrant or the acquiree has been in existence for more than one year, measure significance using income for full 12 months; do not adjust the audited income statement to equal the same number of months as acquiree or registrant that has been in existence for less than one year. As described in Sectionthe significance thresholds in S-X differ from those stated in S-X w.

Example Analysis – In investie subsequent registration statement declared effective June 16,the following financial statements related to the same entities would be required for the most recent fiscal year and interim period:. Significance — Number of Tests – The requirement to determine significance for purposes of S-X g using all 3 tests in S-X w differs from S-Xwhich only requires significance to be determined based on 2 tests investment and income tests. Only pre-acquisition financial statements satisfy S-X S-X g and S-X 206 presumptive disclosure thresholds for these circumstances.

The 71 calendar day extension is not available.


Financial Reporting Manual

If the registrant chooses to compute significance using pro forma information, it must do so for all three significance tests. A flowchart to assist you is located at Section The registrant should not exclude its equity in the income or loss of the investee when determining whether the registrant qualifies for income averaging under computational note 2 to S-X w. Pro forma financial statements depicting the disposition are required to be included in the Item 2.

Financial statements required by S-X for an investee that meets the definition of a foreign business [see S-X l ] need only comply with the reporting requirements of Item 17 of Form F and are subject to the updating requirements of Item 8.

Below the table are exceptions to the general requirements relating to: The staff generally believes that combining the historical results of the successor and predecessor without S-X Article 11 pro forma adjustments is not an appropriate surrogate for the significance test.

| Financial Reporting Manual

If a registrant increases its investment in a business relative to the prior year, base the tests of significance on the increase in the registrant’s proportionate interest in assets and net income during the year, rather than the cumulative interest to date. An arrangement that permits a guarantor to opt out of its obligation prior to investi during the term of the debt is not a full and unconditional guarantee.

The staff applies the 20065 of Item 14 of Schedule 14A to the Proxy Rules to the acquisition of real estate operating properties.

In addition, registrants should comply with all of the disclosure requirements of Item 14 of Schedule 14A in a proxy statement related to the acquisition of real estate operating properties.

Inveestir by analogy S-X w 2. See Item 17 b investi Form S Form S-4 contained unaudited financial statements of the entity to be acquired for the nine months ended September Also, see related discussion in Section This modern 3 bedrooms apartment is located in Pereybere Ref.: Historically, in certain situations the structure and relationship between the general partner and limited partnership resulted in the staff requesting under S-X a balance sheet of the general partner to be filed.


The guidance to base significance on the increase in the registrant’s proportionate interest applies even if the registrant must discontinue applying the cost method and start applying the equity method as a 22065 of the increase in investment.

The investment includes any debt secured by the property that is assumed by the purchaser.

Additional financial and narrative information about individual guarantors should be disclosed if the information would be material for an investor to evaluate the sufficiency of the guarantee.

In circumstances where the principal balance is being reduced over time, the tested significance of affiliates will tend to increase over time.

Registrants would still need to present the statement of revenues and direct expenses for the periods indicated by S-X and S-Xas applicable. See further discussion at Section”SAB S-X does not require separate interim financial statements.

If S-X significance is met, separate financial statements of each of the related businesses are required, except that financial statements of the related businesses that are under common control or management may be, but are not required to be, presented on a combined basis for any annual or interim periods specified in S-X for which the businesses are under common control or management. However, there may be situations involving adverse credit events occurring after the end of the most recent period that warrant presentation of S-X financial statements with full disclosure of the circumstances and current status of the collateral.