These changes will also result in adjustments to corresponding statements of cash flow
, but they have no impact on reported net earnings, net cash flows or stockholders' equity.
today announced that it has filed an amended Form 10-K for the year ended December 31, 2006, affecting the Consolidated Statements of Cash Flows
for the year ended December 31, 2006.
Nasdaq: FORR) today reported a correction to the consolidated statements of cash flows
included in its November 19, 2007 press release announcing financial results for the third quarter ended September 30, 2007.
The Restatements will have no impact on the net increase or decrease in total cash and cash equivalents set forth in the Consolidated Statements of Cash Flows
for any of the previously reported periods, and also will have no effect on the Company's consolidated statements of income, consolidated balance sheets or consolidated statements of changes in shareholders' equity for any of the affected periods.
The SEC released guidance to help registered companies improve the presentation of consolidated statements of cash flows
in financial statements they file with the commission (www.
The amended quarterly filings correct certain line items in the Condensed Consolidated Statements of Cash Flows
Pending the finalization of the restatements of the consolidated statements of cash flows
for the Relevant Years, the previously issued consolidated financial statements for these periods should not be relied upon.
The guide contains 75 questions and answers and 11 example statements of cash flows
Quarterly US GAAP statements of operations, statements of cash flows
and balance sheets, and a reconciliation of net income and equity from US GAAP to IFRS are available on ASML.
Furthermore, Pascack has to-date provided thorough and timely disclosure, including quarterly disclosure of income statements, balance sheets, statements of cash flows
and utilization statistics to bondholders through the NRMSIRs.
today announced that it will restate its Consolidated Statements of Cash Flows
for the nine months ended September 30, 2004.
104, the board concluded that for banks, savings institutions and credit unions, the cost of providing information about certain gross cash receipts and payments generally exceeded the benefits to users of their statements of cash flows