Section 210.5-01 - Application of Sections 210.5-01 to 210.5-04Sections 210.5-01 to 210.5-04 shall be applicable to financial statements filed for all persons except-
(a) Registered investment companies (see§§ 210.6-01 through 210.6-11 ).(b) Employee stock purchase, savings and similar plans (see §§ 210.6A-01 to 210.6A-05 ).(c) Insurance companies (see §§ 210.7-01 to 210.7-05 ).(d) Bank holding companies and banks (see §§ 210.9-01 to 210.9-07 ).(e) Brokers and dealers when filing Form X-17A-5 [249.617] (see §§ 240.17a-5 and 240.17a-10 under the Securities Exchange Act of 1934).50 FR 49533, Dec. 3, 1985, as amended at 85 FR 54064 , Aug. 31, 2020