Another company stated in its SEC filling: Management determined that the Company's consolidated statements of cash flows
for each of the three years in the period ended December 31, 2004 should be restated to reclassify $16,740,000; $6,666,000; and $65,197,000, respectively, from net cash used in investing activities to net cash provided by operating activities as they relate to distributions of income received from investments in partially-owned entities accounted for on the equity method.
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 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.
Philadelphia Electric Company and Pitney-Bowes used this procedure on their statements of cash flows
The amended quarterly filings correct certain line items in the Condensed Consolidated Statements of Cash Flows
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.
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
A copy of the Company's unaudited balance sheet, statements of income, and statements of cash flows
as of and for the first quarter ending March 31, 2006 is posted at www.
As a result of this review, the Company will file as soon as practicable a Form 10-Q/A for the first quarter of fiscal 2006 to restate its statements of cash flows
for the three months ended April 1, 2006 and April 2, 2005 and a Form 10-K/A for the fiscal year ended December 31, 2005 to restate its balance sheet as of January 1, 2005 as well as its statements of cash flows
for the fiscal years ended December 31, 2005, January 1, 2005 and January 3, 2004.
announced today that it has filed an amended Form 10-K for the year ended December 31, 2005, to restate the Consolidated statements of cash flows
for the annual periods of 2005, 2004 and 2003 and has filed an amended Form 10-Q for the quarter ended March 31, 2006, to restate the Consolidated statements of cash flows
for each of the quarterly periods of 2005 and the first quarter of 2006.