CFR > Title 17 - Commodity and Securities Exchanges > CHAPTER II—SECURITIES AND EXCHANGE COMMISSION > PART 229—STANDARD INSTRUCTIONS FOR FILING FORMS UNDER SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934 AND ENERGY POLICY AND CONSERVATION ACT OF 1975—REGULATION S-K > SUBPART 229.1000—Mergers and Acquisitions (Regulation M-A) (§229.1000 to §229.1016) > 229.1010—(Item 1010) Financial statements.

229.1010—(Item 1010) Financial statements.

(a) Financial information. Furnish the following financial information:
(1) Audited financial statements for the two fiscal years required to be filed with the company's most recent annual report under sections 13 and 15(d) of the Exchange Act (15 U.S.C. 78m; 15 U.S.C. 78o );
(2) Unaudited balance sheets, comparative year-to-date income statements and related earnings per share data, statements of cash flows, and comprehensive income required to be included in the company's most recent quarterly report filed under the Exchange Act;
(3) Ratio of earnings to fixed charges, computed in a manner consistent with Item 503(d) of Regulation S-K ( § 229.503(d) ), for the two most recent fiscal years and the interim periods provided under paragraph (a)(2) of this section; and
(4) Book value per share as of the date of the most recent balance sheet presented.
(b) Pro forma information. If material, furnish pro forma information disclosing the effect of the transaction on:
(1) The company's balance sheet as of the date of the most recent balance sheet presented under paragraph (a) of this section;
(2) The company's statement of income, earnings per share, and ratio of earnings to fixed charges for the most recent fiscal year and the latest interim period provided under paragraph (a)(2) of this section; and
(3) The company's book value per share as of the date of the most recent balance sheet presented under paragraph (a) of this section.
(c) Summary information. Furnish a fair and adequate summary of the information specified in paragraphs (a) and (b) of this section for the same periods specified. A fair and adequate summary includes:
(1) The summarized financial information specified in § 210.1-02(bb)(1) of this chapter ;
(2) Income per common share from continuing operations (basic and diluted, if applicable);
(3) Net income per common share (basic and diluted, if applicable);
(4) Ratio of earnings to fixed charges, computed in a manner consistent with Item 503(d) of Regulation S-K ( § 229.503(d) );
(5) Book value per share as of the date of the most recent balance sheet; and
(6) If material, pro forma data for the summarized financial information specified in paragraphs (c)(1) through (c)(5) of this section disclosing the effect of the transaction.