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Federal Register / Vol. 83, No. 177 / Wednesday, September 12, 2018 / Notices constituent series. The Exchange will continue to conduct surveillance procedures to monitor trading in the constituent
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Constituent series are a set of financial statements that break down the financial activities of a larger entity into separate components for reporting purposes.
Entities that have multiple subsidiaries or business units may be required to file constituent series to provide a more detailed view of their financial performance.
Constituent series are typically filled out by separating the financial data of each subsidiary or business unit and reporting it separately in a series of financial statements.
The purpose of constituent series is to provide stakeholders with a clearer understanding of the financial performance of individual subsidiaries or business units within a larger entity.
Information such as revenue, expenses, assets, liabilities, and other financial metrics of each subsidiary or business unit must be reported on constituent series.
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