Appendix A - Guide and Regulation Reference Page

This index shows where the different parts of the Reporting Rule (1010.380) are covered in this Guide. The left side of the index shows each different paragraph of the Reporting Rule and its title. The right side of the index shows what part of this Guide covers that paragraph of the Reporting Rule. You can click on the hyperlinks on the right to jump to the part of this Guide. Some of the Reporting Rule paragraphs are mentioned in more than one place in this Guide. Mentions of the paragraphs are included in the index in the parentheses on the right.

  1. Reports required; timing of reportingChapter 4 and Chapter 6
    1. Initial report5.1
    2. Updated report6.1
    3. Corrected report6.2
  2. Content, form, and manner of reportsChapter 5 and Chapter 6
    1. Initial report4.1
    2. Special rules
      1. Reporting company owned by exempt entity4.2
      2. Minor child4.2 (mention in 2.4 and 6.1)
      3. Foreign pooled investment vehicle4.2 (mention in 1.2 Exemption #18)
      4. Company applicant for existing companies4.2 (mention in 3.1)
    3. Contents of updated or corrected reports
      1. Updated reports - in general 6.1
      2. Updated reports - newly exempt entities6.3
      3. Corrected reports6.2
    4. FinCEN identifier
      1. Application4.3
      2. Use of the FinCEN identifier4.3
      3. Updates and corrections4.3 (mention in 6.1 and 6.2)
  3. Reporting companyChapter 1
    1. Definition of reporting company1.1
    2. Exemptions1.2
      1. Securities reporting issuer1.2 Exemption #1
      2. Governmental authority1.2 Exemption #2
      3. Bank1.2 Exemption #3
      4. Credit union1.2 Exemption #4
      5. Depository institution holding company1.2 Exemption #5
      6. Money services business1.2 Exemption #6
      7. Broker or dealer in securities1.2 Exemption #7
      8. Securities exchange or clearing agency1.2 Exemption #8
      9. Other Exchange Act registered entity1.2 Exemption #9
      10. Investment company or investment adviser1.2 Exemption #10
      11. Venture capital fund adviser1.2 Exemption #11
      12. Insurance company1.2 Exemption #12
      13. State-licensed insurance producer1.2 Exemption #13
      14. Commodity Exchange Act registered entity1.2 Exemption #14
      15. Accounting firm1.2 Exemption #15
      16. Public utility1.2 Exemption #16
      17. Financial market utility1.2 Exemption #17
      18. Pooled investment vehicle1.2 Exemption #18
      19. Tax-exempt entity1.2 Exemption #19
      20. Entity assisting a tax-exempt entity1.2 Exemption #20
      21. Large operating company1.2 Exemption #21
      22. Subsidiary of certain exempt entities1.2 Exemption #22
      23. Inactive entity1.2 Exemption #23
  4. Beneficial ownerChapter 2
    1. Substantial control
      1. Definition of substantial control2.1 (mention in 2.3 Step 1)
      2. Direct or indirect exercise of substantial control2.3 Step 1
    2. Ownership interests
      1. Definition of ownership interest2.2 (mention in 2.3 Step 2)
      2. Ownership or control of ownership interest2.3 Step 2
      3. Calculation of the total ownership interests of a reporting company2.3 Step 3
    3. Exceptions2.4
  5. Company applicant3.2
  6. Definitions
    1. Employee2.4
    2. FinCEN identifier4.3
    3. Foreign person1.2 Exemption #23
    4. Indian tribe1.1 (mention in 1.2 Exemption #2; 2.4; and 4.1)
    5. Lawfully admitted for permanent residence1.2 Exemption #20
    6. Operating presence at a physical office within the United States1.2 Exemption #13 and Exemption #21
    7. Pooled investment vehicle1.2 Exemption #18 (mention in 4.2)
    8. Senior officer2.1 (mentions in 1.3 and 2.3)
    9. State1.1 (mention in 1.2 Exemption #2; 1.2 Exemption #13; 2.4; and 4.1)
    10. United States personMention in 1.2 Exemption #20 and Exemption #23
  7. Reporting violations1.3