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SEC Issues Interpretative Guidance
SEC Summary by the Division of Corporation
SEC Release No 3445321 Commission Statement
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accounting agreement ALPA amendments amount annual report assets Atlantic Coast Airlines audit committee auditor BAKER BOTTS bank Captain Swigart cash flows charge-offs Commission company's internal controls Complainant Complainant's corporate credit card Cruesemann customers delinquency determined disclose disclosure requirements Discussion and Analysis earnings Eddie Bauer Edison employee equity evaluation event Excess Spread Exchange Act FCNB financial condition financial reporting financial statements fiscal Form 8-K GAAP Gateway Gateway's guidance interchange fee interchange rate investors issue issuer Item Kirkland & Ellis KPMG listed company Management's Discussion material meeting Michael Otto million Nasdaq NYSE off-balance sheet arrangement officer Otto performance periodic reports Platone portfolio proxy public companies pursuant quarter receivables regarding registrant registrant's Regulation FD Regulation S-K responsible results of operations revenue risk Rodgers Rule Sarbanes-Oxley Act Section securitization shareholder SPGL Spiegel Catalog standards Tangun transactions trigger violation Zaepfel