{"data":{"id":"us/17-cfr-230.417","jurisdiction":"us","citation":"17 CFR 230.417","heading":"Date of financial statements.","body":"Whenever financial statements of any person are required to be furnished as of a date within a specified period prior to the date of filing the registration statement and the last day of such period falls on a Saturday, Sunday, or holiday, such registration statement may be filed on the first business day following the last day of the specified period.","path":["Title 17—Commodity and Securities Exchanges","CHAPTER II—SECURITIES AND EXCHANGE COMMISSION","PART 230—GENERAL RULES AND REGULATIONS, SECURITIES ACT OF 1933"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-17.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:31Z","sha256":"e4197c401d13b8e365b91fdc8a617e0b87abda9473690181fd2ef4b4247172f8","source_id":"us-cfr","stale":true,"prev":"us/17-cfr-230.416","next":"us/17-cfr-230.418"},"notice":"GroundRules: Original legal text. Not legal advice."}