C.F.R. » Title 17 » CHAPTER II—SECURITIES AND EXCHANGE COMMISSION › PART 210—FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975

17 C.F.R. § 210.4-02

Items not material

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If the amount which would otherwise be required to be shown with respect to any item is not material, it need not be separately set forth. The combination of insignificant amounts is permitted.

Notes of Decisions
Cited in 3 cases, 1978–1986 · leading case: Fed. Sec. L. Rep. P 91,537 Helen H. Pavlidis v. New England Patriots Football Club, Inc., 737 F.2d 1227 (1st Cir. 1984).
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Fed. Sec. L. Rep. P 91,537 Helen H. Pavlidis v. New England Patriots Football Club, Inc., 737 F.2d 1227 (1st Cir. 1984). “This requirement is qualified by the “Rule of General Application” set forth in 17 C.F.R. § 210.4-02 , which provides, “If the amount which would otherwise be required to be shown with respect to any item is not material, it need not be separately set forth”.”
Pavlidis v. New England Patriots Football Club, Inc., 675 F. Supp. 688 (D. Mass. 1986). “” 17 C.F. R. § 210.4-02. ASR No. 148 merely states “Guidelines and Interpretations” “to facilitate understanding and application of the” regulations found at 17 C.”
Zell v. Intercapital Income Sec., Inc., 459 F. Supp. 819 (N.D. Cal. 1978). “Rule 4-02 of Regulation S-X, 17 C.F.R. § 210.4-02 (a), states that the “registrant shall follow in the consolidated financial statements principles of inclusion or exclusion which will clearly exhibit the financial position and results of operations of the registrant and its…”
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