Provides guidance to those who file financial statements and other financial information with the Pennsylvania Department of Banking and Securities.

12-OCA-1
Commission Guidelines Regarding the Use of Non-GAAP Financial Measures and to which Staff must Apply Analysis and Review Pursuant to §609(c) of the 1972 Act for Registration Statements Filed under §205 and §206 of the 1972 Act and in Offerings Exempt from Registration under §202(a), §203(d), §203(p), or 203(o).

12-OCA-2
Commission Guidelines Regarding the Use of Parent Company Financial Statements that is the Sole Guarantor of its Wholly-owned Finance Subsidiary's Securities and to which Staff must Apply Analysis and Review Pursuant to §609(c) of the 1972 Act for Registration Statements Filed under §205 and §206 of the 1972 Act.