Section 210.8-05 - Pro forma financial information(a) Pro forma financial information must be disclosed when any of the conditions in § 210.11-01 exist.(b) The preparation, presentation, and disclosure of pro forma financial information must comply with §§ 210.11-01 through 210.11-03 (Article 11), except that the pro forma financial information may be condensed pursuant to § 210.8-03(a) . 85 FR 54066 , Aug. 31, 2020 83 FR 50204 , 11/5/2018; 85 FR 54066 , 1/1/2021