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Restatement of Accounts
Overview
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 Item
16 applies "If action is to be taken with respect to the restatement of
any asset, capital, or surplus account of the registran "
Required
disclosures
- Nature of restatement Item 16(a)
- Reasons therefor Item
16(b)
- Detail on accounts affected by restatement Item 16(c)
- Effect on distributions to equity holders Item 16(d)
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Schedule 14A
- S-X financials
- S-K
302
- Supplementary financial information
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Item 16 Requirements
Preamble
- Scope
- If action is to be taken with respect to the restatement of any asset,
capital, or surplus account of the registrant, furnish the following
information:
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Item
16(a) Nature of restatement
- State the nature of the restatement and the date as of which it is to
be effective.
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Item
16(b) Reasons therefor
- Outline briefly the reasons for the restatement and for the selection
of the particular effective date.
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Item
16(c) Detail on accounts affected by restatement
- State the name and amount of each account (including any reserve
accounts) affected by the restatement and the effect of the restatement thereon.
- Tabular presentation of the amounts shall be made when appropriate,
particularly in the case of recapitalizations.
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Item
16(d) Effect on distributions to equity holders
- To the extent practicable, state whether and the extent, if any, to
which the restatement will, as of the date thereof, alter the amount available
for distribution to the holders of equity securities.
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Selected Precedent Disclosures
SEC_CODE_REF_0090001192884
Complete Schedule 14A
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Online
versions
Paper
versions
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Related Topics
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Key
Index Pages
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