Section 210.14-01 - Instructions related to disclosure of severe weather events and other information(a)General. A registrant must include disclosure pursuant to § 210.14-02 in any filing that is required to include disclosure pursuant to subpart 229.1500 of this chapter and that also requires the registrant to include its audited financial statements. The disclosure pursuant to § 210.14-02 must be included in a note to the financial statements included in such filing.(b)Definitions. The definitions in § 229.1500 of this chapter (Item 1500 of Regulation S-K) apply to §§ 210.14-01 and 210.14-02 (Article 14) except where otherwise indicated.(c)Basis of calculation. When calculating the financial statement effects in this Article 14, except where otherwise indicated, a registrant must: (1) Use financial information that is consistent with the scope of its consolidated financial statements included in the filing; and(2) Apply the same accounting principles that it is required to apply in the preparation of its consolidated financial statements included in the filing.(d)Periods to be disclosed. Disclosure must be provided for the registrant's most recently completed fiscal year, and to the extent previously disclosed or required to be disclosed, for the historical fiscal year(s), for which audited consolidated financial statements are included in the filing.