This subpart contains rules pertaining to the form and content of financial statements included as part of:
(a) A conversion application under part 192, including financial statements in proxy statements and offering circulars,
(b) A filing under the Securities Exchange Act of 1934, 15 U.S.C. 78a et seq., and
(c) Any offering circular required to be used in connection with the issuance of mutual capital certificates under Sec. 163.74 and debt securities under Sec. 163.80 and Sec. 163.81 of this chapter.