{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/962/#sec-99-sec-materials","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"205","topic_title":"Presentation of Financial Statements","subtopic":"205-962","subtopic_title":"Plan Accounting—Defined Contribution Pension Plans","section":{"number":"S99","label":"SEC 99 SEC Materials","anchor":"sec-99-sec-materials","is_sec":true,"groups":[{"block":null,"heading":"SEC Rules, Regulations, and Interpretations","paragraphs":[{"citation":"205-962-S99-1","para":"S99-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following is the text of Regulation S-X Rule 6A, Employee Stock Purchase, Savings and Similar Plans (17 CFR 210.6A-01 through 17 CFR 210.6A-05). <ul class=\"ul simple\" id=\"d3e625138-123019__GUID-C10F1C3E-052F-4A34-BCDC-1C5CDB149057\"><li class=\"li\" id=\"d3e625138-123019__SL6334370-123019\"><div class=\"p\">Rule 6A-01. Application of Rules 6A-01 to 6A-05 (17 CFR 210.6A-01).</div><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-D363F611-F53D-4CBE-9D33-3CA813E653EB\"><li class=\"li\" id=\"d3e625138-123019__SL6334371-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D77EFC4-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Application of §§ 210.6A-01 to 210.6A-05 </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334372-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D77F12D-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) Sections 210.6A-01 to 210.6A-05 shall be applicable to financial statements filed for employee stock purchase, savings and similar plans. </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL120430160-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D77F263-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(b) [Reserved] </span></span></div></li></ul></li></ul><span class=\"sfragment\" id=\"sfr_1D77F34E-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">[47 FR 56843, Dec. 21, 1982]</span></span><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-6EDDFC12-5D0E-4945-8755-BE120E6A5B6B\"><li class=\"li\" id=\"d3e625138-123019__SL6334373-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D77F435-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Rule 6A-02. Special Rules Applicable to Employee Stock Purchase, Savings and Similar Plans (17 CFR 210.6A-02). </span></span></div><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-8CF4EFB1-91C7-4CEB-BF74-5F608809DA33\"><li class=\"li\" id=\"d3e625138-123019__SL6334374-123019\"><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-EB611E2C-A83C-435E-AE52-9AB274FF104C\"><li class=\"li\" id=\"d3e625138-123019__SL6334375-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D77F51A-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The financial statements filed for persons to which this article is applicable shall be prepared in accordance with the following special rules in addition to the general rules in §§ 210.1-01 to 210.4-10. Where the requirements of a special rule differ from those prescribed in a general rule, the requirements of the special rule shall be met. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e625138-123019__SL6334376-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D77F605-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) Investment programs. </span></span></div><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-9DAA5037-B639-4E78-BC57-DE7E9DCC0EAE\"><li class=\"li\" id=\"d3e625138-123019__SL6334377-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D77F6FF-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If the participating employees have an option as to the manner in which their deposits and contributions may be invested, a description of each investment program shall be given in a footnote or otherwise. The number of employees under each investment program shall be stated. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e625138-123019__SL6334378-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D77F83C-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(b) Net asset value per unit. </span></span></div><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-2FDB1D23-0818-4721-BFED-6F3A57244A00\"><li class=\"li\" id=\"d3e625138-123019__SL6334379-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D77F940-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Where appropriate, the number of units and the net asset value per unit shall be given by footnote or otherwise. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e625138-123019__SL6334380-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D77FA6F-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(c) Federal income taxes. </span></span></div><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-5A056667-8427-4BE7-9484-7434BAC158D8\"><li class=\"li\" id=\"d3e625138-123019__SL6334381-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D77FB88-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(1) If the plan is not subject to Federal income taxes, a note shall so state indicating briefly the principal assumptions on which the plan relied in not making provision for such taxes. </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334382-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D77FC99-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(2) State the Federal income tax status of the employee with respect to the plan. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e625138-123019__SL6334383-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D77FD95-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(d) <a href=\"/glossary/v/#valuation-of-assets\" class=\"term\" title=\"See paragraph 962-205-S99-1, Regulation S-X Rule 6A-02(d), for the definition of the term value as used in that Rule.\"><span>Valuation of assets</span></a>. </span></span></div><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-9FA7554A-2617-4934-8002-2ECC337A3984\"><li class=\"li\" id=\"d3e625138-123019__SL6334384-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D77FE8A-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The statement of financial condition shall reflect all investments at value, showing cost parenthetically. For purposes of this rule, the term <em class=\"ph i\">value</em> shall mean (1) market value for those securities having readily available market quotations and (2) fair value as determined in good faith by the trustee(s) for the plan (or by the person or persons who exercise similar responsibilities) with respect to other securities and assets. </span></span></div></li></ul></li></ul></li></ul><span class=\"sfragment\" id=\"sfr_1D77FF7A-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">[47 FR 56843, Dec. 21, 1982]</span></span><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-5E732D93-236E-4A49-93E1-040A30CD8110\"><li class=\"li\" id=\"d3e625138-123019__SL6334385-123019\"><div class=\"p\">Rule 6A-03. Statements of Financial Condition (17 CFR 210.6A-03).</div><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-7CB45304-7B1C-4D6F-A6E2-DC879D05313B\"><li class=\"li\" id=\"d3e625138-123019__SL6334386-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D78005A-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Statements of financial condition filed under this rule shall comply with the following provisions: </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334387-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D780159-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">PLAN ASSETS</span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334388-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D78024F-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">1. Investments in securities of participating employers. State separately each class of securities of the participating employer or employers. </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334389-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D78032E-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">2. Investments in securities of unaffiliated issuers. </span></span></div><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-FCC14309-D8BE-4D5C-B633-76D69F949D46\"><li class=\"li\" id=\"d3e625138-123019__SL6334390-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D780416-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) United States Government bonds and other obligations. Include only direct obligations of the United States Government. </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334391-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D780511-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(b) Other securities. State separately (1) marketable securities and (2) other securities. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e625138-123019__SL6334392-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D7805F8-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">3. Investments. Other than securities. State separately each major class. </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334393-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D7806CE-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">4. Dividends and interest receivable. </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334394-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D7807A6-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">5. Cash. </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334395-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D780884-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">6. Other assets. State separately (a) total of amounts due from participating employers or any of their directors, officers and principal holders of equity securities; (b) total of amounts due from trustees or managers of the plan; and (c) any other significant amounts. </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334396-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D780971-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">LIABILITIES AND PLAN EQUITY</span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334397-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D780A5B-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">7. Liabilities. State separately (a) total of amounts payable to participating employers; (b) total of amounts payable to participating employees; and (c) any other significant amounts. </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334398-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D780B2D-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">8. Reserves and other credits. State separately each significant item and describe each such item by using an appropriate caption or by a footnote referred to in the caption. </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334399-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D780C1C-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">9. Plan equity at close of period. </span></span></div></li></ul></li></ul><span class=\"sfragment\" id=\"sfr_1D780CE4-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">[27 FR 78710, Aug. 9, 1962. Redesignated at 47 FR 56843, Dec. 21, 1982]</span></span><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-728B5D4F-C0FE-431E-AA42-26204E84E601\"><li class=\"li\" id=\"d3e625138-123019__SL6334400-123019\"><div class=\"p\">Rule 6A-04. Statements of Comprehensive Income and Changes in Plan Equity (17 CFR 210.6A-04).</div><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-1BB62E3A-584C-4D90-BD08-931CEC0570AA\"><li class=\"li\" id=\"d3e625138-123019__SL6334401-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D780DCB-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Statements of comprehensive income and changes in plan equity filed under this rule shall comply with the following provisions: </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334402-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D780EA8-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">1. Net investment income. </span></span></div><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-9C7E7FA9-268E-491D-88E6-4A2490B4BEF2\"><li class=\"li\" id=\"d3e625138-123019__SL6334403-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D780F88-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) Income. State separately income from (1) cash dividends, (2) interest, and (3) other sources. Income from investments in or indebtedness of participating employers shall be segregated under the appropriate subcaption. </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334404-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D781062-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(b) Expenses. State separately any significant amounts. </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334405-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D781151-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(c) Net investment income. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e625138-123019__SL6334406-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D78122D-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">2. Realized gain or loss on investments. </span></span></div><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-1451EFC0-679C-49C3-9154-994CD48158A5\"><li class=\"li\" id=\"d3e625138-123019__SL6334407-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D781306-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) State separately the net of gains or losses arising from transactions in (1) investments in securities of the participating employer or employers; (2) other investments in securities; and (3) other investments. </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334408-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D7813F3-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(b) State in a footnote or otherwise for each category of investment in paragraph (a) above the aggregate cost, the aggregate proceeds and the net gain or loss. State the principle followed in determining the cost of securities sold, e.g., <em class=\"ph i\">average cost</em> or <em class=\"ph i\">first-in, first-out</em>. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e625138-123019__SL6334409-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D7814D3-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">3. Unrealized appreciation or depreciation of investments. </span></span></div><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-EE25E8C6-36DE-4EDD-A88B-EF352389B7B2\"><li class=\"li\" id=\"d3e625138-123019__SL6334410-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D7815AE-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) State the amount of increase or decrease in unrealized appreciation or depreciation of investments during the period. </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334411-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D78168A-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(b) State in a footnote or otherwise the amount of unrealized appreciation or depreciation of investments at the beginning of the period of report, at the end of the period of report, and the increase or decrease during the period. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e625138-123019__SL6334412-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D781766-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">4. Contributions and deposits. </span></span></div><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-8E773CFF-2BFC-4737-8D0C-CEEA3AA3488E\"><li class=\"li\" id=\"d3e625138-123019__SL6334413-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D781885-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) State separately (1) total of amounts deposited by participating employees, and (2) total of amounts contributed by the participating employer or employers. </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334414-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D78199A-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(b) If employees of more than one employer participate in the plan, state in tabular form in a footnote or otherwise the amount contributed by each employer and the deposits of the employees of each such employer. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e625138-123019__SL6334415-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D781A87-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">5. Withdrawals, lapses and forfeitures. State separately (a) balances of employees' accounts withdrawn, lapsed or forfeited during the period; (b) amounts disbursed in settlement of such accounts; and (c) disposition of balances remaining after settlement specified in (b). </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334416-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D781B5D-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">6. Plan equity at beginning of period. </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334417-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D781C29-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">7. Plan equity at end of period. </span></span></div></li></ul></li></ul><span class=\"sfragment\" id=\"sfr_1D781CEA-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">[27 FR 7870, Aug. 9, 1962. Redesignated at 47 FR 56843, Dec. 21, 1982; 83 FR 50203, Oct. 4, 2018] </span></span><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-1A97A3C4-0781-4B44-9236-ABC96F62F51D\"><li class=\"li\" id=\"d3e625138-123019__SL6334418-123019\"><div class=\"p\">Rule 6A-05. What Schedules Are to be Filed (17 CFR 210.6A-05).</div><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-78D72210-51DA-47A5-AD2D-9CAC3DA82990\"><li class=\"li\" id=\"d3e625138-123019__SL6334419-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D781DC5-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) Schedule I of this section shall be filed as of the most recent audited statement of financial condition and any subsequent unaudited statement of financial condition being filed. Schedule II of this section shall be filed as of the date of each statement of financial condition being filed. Schedule III of this section shall be filed for each period for which a statement of comprehensive income and changes in plan equity is filed. All schedules shall be audited if the related statements are audited. </span></span></div><ul class=\"ul simple\" id=\"d3e625138-123019__GUID-202118D4-FAC0-43C4-928C-3FEF9ED30777\"><li class=\"li\" id=\"d3e625138-123019__SL6334420-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D781E94-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule I—Investments. A schedule substantially in form prescribed by § 210.12-12 shall be filed in support of captions 1, 2 and 3 of each statement of financial condition unless substantially all of the information is given in the statement of financial condition by footnote or otherwise. </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334421-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D781F95-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule II—Allocation of plan assets and liabilities to investment program. If the plan provides for separate investment programs with separate funds, and if the allocation of assets and liabilities to the several funds is not shown in the statement of financial condition in columnar form or by the submission of separate statements for each fund, a schedule shall be submitted showing the allocation of each caption of each statement of financial condition filed to the applicable fund. </span></span></div></li><li class=\"li\" id=\"d3e625138-123019__SL6334422-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D782075-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule III—Allocation of plan income and changes in plan equity to investment programs. If the plan provides for separate investment programs with separate funds, and if the allocation of income and changes in plan equity to the several funds is not shown in the statement of comprehensive income and changes in plan equity in columnar form or by the submission of separate statements for each fund, a schedule shall be submitted showing the allocation of each caption of each statement of comprehensive income and changes in plan equity filed to the applicable fund. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e625138-123019__SL120430161-123019\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1D78212C-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(b) [Reserved] </span></span></div></li></ul></li></ul><span class=\"sfragment\" id=\"sfr_1D7821F6-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">[45 FR 63676, Sept. 25, 1980. Redesignated at 47 FR 56843, Dec. 21, 1982, and amended at 50 FR 25215, June 18, 1985; 83 FR 50203, Oct. 4, 2018] </span></span></div></div>","snippet":"The following is the text of Regulation S-X Rule 6A, Employee Stock Purchase, Savings and Similar Plans (17 CFR 210.6A-01 through 17 CFR 210.6A-05).\nRule 6A-01. Application of Rules 6A-01 to 6A-05 (17 CFR 210.6A-01).\nApp…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7a049c02176749210cb2b869b23285cde56f5309abea702458160d264b34311","downloaded_from":"2026-09-09T22:57:32.204Z","last_downloaded_at":"2026-09-09T22:57:32.204Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477804","source_sha256":"3cfe83a1e95e03e37cd5f47dbff7e8359014536d27fd817cecef42300cccbd18"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a70637aa416ced1754096bf331cb9c595263c199c1d3398c9d4a446e30b1c926","downloaded_from":"2026-09-09T22:57:32.204Z","last_downloaded_at":"2026-09-09T22:57:32.204Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477804","source_sha256":"3cfe83a1e95e03e37cd5f47dbff7e8359014536d27fd817cecef42300cccbd18"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2ff0aa08982d96c29a1485564c40c0ffe9878969011b443b1f3594eb26bb333","downloaded_from":"2026-09-09T22:57:32.204Z","last_downloaded_at":"2026-09-09T22:57:32.204Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477804","source_sha256":"3cfe83a1e95e03e37cd5f47dbff7e8359014536d27fd817cecef42300cccbd18"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2ff0aa08982d96c29a1485564c40c0ffe9878969011b443b1f3594eb26bb333","downloaded_from":"2026-09-09T22:57:32.204Z","last_downloaded_at":"2026-09-09T22:57:32.204Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477804","source_sha256":"3cfe83a1e95e03e37cd5f47dbff7e8359014536d27fd817cecef42300cccbd18"}}