I usually do read the fine print. In this case you appear to be concluding that by "earnings statements" that they are referring specifically to the Income Statement and I beg to differ. I believe that they are using the term to refer to all of the financial statements required by the filing.
A few things lead me to that conclusion but the main one is that the term "earnings statement" doesn't appear on any other form or any other form instructions in any SEC filing.
It also seems to me that certain reclassifications or corrections on a Balance Sheet......for instance, if a large amount of accounts receivable were initially reported to be collected and were booked as cash when they weren't actually collected until after the end of the reporting period. That wouldn't have any effect on earnings yet I would think that the SEC would expect the question at issue to be answered "Yes".
"Is it anticipated that any significant change in results of
operations from the corresponding period for the last fiscal year
will be reflected by the earnings statements to be included in
the subject report or portion thereof?"
Maybe you're right and all the SEC cares about on this form is earnings. If so IMO they should reconsider their focus. It's supposed to be broader than that.
In the interest of the investing public they could make good use of this:
"If so: attach an explanation of the anticipated change, both
narratively and quantitatively, and, if appropriate, state the
reasons why a reasonable estimate of the results cannot be made."
Tommy: How'd the bricks work out, Stymie?
Stymie: Well, it took my feet all night long to get those bricks warm, and now it's time to get up.
