Ga. Comp. R. & Regs. R. 120-2-23-.04 - Forms - Incorporation by Reference, Summaries and Omissions
(1) Information
required by any item of Form A, Form B, Form D, Form E or Form F may be
incorporated by reference in answer or partial answer to any other item.
Information contained in any financial statement, annual report, proxy
statement, statement filed with a governmental authority, or any other document
may be incorporated by reference in answer or partial answer to any item of
Form A, Form B, Form D, Form E or Form F provided such document or paper is
filed as an exhibit to the statement. Excerpts of documents may be filed as
exhibits if the documents are extensive. Documents currently on file with the
Commissioner which are filed within three years need not be attached as
exhibits. References to information contained in exhibits or in documents
already on file shall clearly identify the material and shall specifically
indicate that such material is to be incorporated by reference in answer to the
item. Matter shall not be incorporated by reference in any case where such
incorporation would render the statement incomplete, unclear, or
confusing.
(2) Where an item
requires a summary or outline of the provisions of any document, only a brief
statement shall be made as to the pertinent provision of the document. In
addition to such statement, the summary or outline may incorporate by reference
particular parts of any exhibit or document currently on file with the
Commissioner which was filed within three years and may be qualified in its
entirety by such reference. In any case where two or more documents required to
be filed as exhibits are substantially identical in all material respects
except as to the parties thereto, the dates of execution, or other details, a
copy of only one of such documents needs to be filed with a schedule
identifying the omitted documents and setting forth the material details in
which such documents differ from the documents a copy of which is
filed.
Notes
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