Article 4 — Rules of General Application

Rule 4-01— Form, order, and terminology.

Rule 4-02— Items not material.

Rule 4-03 — Inapplicable captions and omission of unrequired or inapplicable financial statements.

Rule 4-04 — Omission of substantially identical notes.

Rule 4-05– [Removed and reserved in Release 33-730, effective July 15, 1996, 61 FR 30397.]

Rule 4-06 — [Removed and reserved in Release 33-7300, effective July 15, 1996, 61 FR 30397.]

Rule 4-07 — Discount on shares.

Rule 4-08 — General notes to financial statements.

Rule 4-09 — [Reserved]

Rule 4-10 —  Financial accounting and reporting for oil and gas producing activities pursuant to the Federal securities laws and the Energy Policy and Conservation Act of 1975.