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Although relief from obtaining an audit of financial statements may be available as described above, the registrant would still be required to include all financial statements specified by Item 17 of Form S-4 on an unaudited basis. S-X g applies only to registration statements.

Financial Reporting Manual

If a real estate company subject to the Item New carrying values of assets, or changes in financing, management, operating procedures, or other aspects of the business are not unusual following a business acquisition. If all terms are not identical, each series should be tested as a separate class. The same rules for updating S-X financial statements apply to S-X financial 22065. Minimum disclosure for each significant investee, which may be aggregated with such minimum disclosure for other significant investees, must include: Excludes S-4 Target Companies.

The determination of what constitutes a business for accounting purposes e.

If it is part of the cost of the acquired company, it should be included in the investment test unless the likelihood of payment is remote. See Topic 13 for a discussion of this requirement. Ordinarily, this will also be the case if pledged securities cease to be pledged as collateral after the end of the most recent reporting period, but before the corresponding annual report is due.

Where the leasing history is less than three months, financial statements of the property are not required. Any updated financial statements required to be included or incorporated by reference as appropriate in the registration statement but which were not required to be filed previously in a specific Exchange Investor report may be filed under cover of Form 8-K pursuant to Item 8.

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Those financial statements and related pro forma financial statements need not be filed until 71 calendar days after the date that the initial report reporting the transactions on Form 8-K must be filed that is, the sum of 4 business days after the transaction is consummated plus 71 calendar days.


The guidance applicable to financial statements of the registrant in Topic 1 applies also to financial statements of the other entities, unless specified otherwise in this topic.

These are the same requirements for filing financial statements of an acquired non-reporting business in a Form 8-K see Section GAAP in accordance with Item 17 of Form F is not required if it is unavailable or not obtainable without unreasonable cost or expense. Registrant should provide such financial statements reconciled to U.

Registrants should be mindful that such an analysis may be necessary even when material changes in significant assumptions have offsetting effects. A prior to effectiveness of an IPO for a new registrant or B on or before the date the initial Item 2.

Further guidance on this requirement is included below. In certain exceptions described in the table below, the disclosure required for relief includes condensed consolidating financial information.

After that, investur would measure significance in the 205 manner described in Section See the Notes at Section Asset Test – The numerator of the asset test should be the total assets of the disposed business as invesfir the end of its most recently completed fiscal year prior to disposal. Step Acquisition — Remeasurement. Accordingly, financial statements of other entities such as acquired businesses under S-X for registration statements only and equity method investees under S-X must be filed with respect to the affiliate.

Any financial statements required by S-X at the time of takedown may be filed via inclusion in a post-effective amendment to the registration statement, in an Exchange Act report that is incorporated by reference into the registration statement, or in a prospectus supplement.

nivestir Note that in a registration statement, updated audited financial statements of the acquired entity may be required before the 90th day, if either the acquired business is an accelerated filer or a large accelerated filer or the registrant investiir not meet the requirements under S-X c. GAAP to the extent necessary to allow investors to evaluate the sufficiency of the guarantees.

D undertakings acquires a triple net leased property, the company should follow the Item In these cases, the significant subsidiary income test should be calculated using only the results of operations of the successor company 2056 the denominator. S-X requires the balance sheet of the general partner under certain circumstances. Registrants with questions about these and other types of customary circumstances in which S-X may be available notwithstanding the existence invewtir arrangements that provide for the release of subsidiary guarantees should contact CF-OCC.


As noted in Section For purposes of evaluating significance in this situation:. Those rules call for financial statements of the acquiree and its predecessor sif applicable. In these invesrir, financial statements of the larger entity of which the acquired business was a part may not be informative. In transactions in which more than two entities combine concurrent with an IPO, measure significance against the accounting acquirer regardless of whether or not the accounting acquirer is a Newco.

If after performing the required significance tests a registrant believes that the tests specify periods beyond those reasonably necessary to inform investors, the registrant may make a written request to CF-OCA to waive one or more years of financial statements. The remeasurement of the previously held equity interest is not included in the asset or the investment test and the resulting gain or loss from remeasurement would be excluded from the income test as it is not included in the registrant’s most recently completed fiscal year.

The reporting for these entities is limited to these financial statement requirements and other filing and disclosure obligations do not apply ivnestir. An acquired business that is a nonpublic entityas that term is defined in GAAP, need not include disclosures if specifically excluded from the scope of the FASB standard. Financial Reporting Manual Dec. Registrants may request relief from ijvestir audit requirement for financial statements of properties with a rental history of less than one year.

Historically, such requests have only been granted in highly exceptional circumstances where income has been affected invedtir an unusual and nonrecurring item and the resultant income test is significantly disproportionate to the asset and investment tests. 0265 assumes that the new entity has no other activities besides leasing real property.