17 C.F.R. § 256.238 Dividends declared.
Title 17 - Commodity and Securities Exchanges
This account shall include the amount of dividends which have been declared but not paid.
Title 17: Commodity and Securities Exchanges
PART 256—UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935
7. current and accrued liabilities
§ 256.238 Dividends declared.
