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Question 112.01

Question: Is a registrant required to include Item 305 market risk disclosure in its Form 10-Q?
Answer: A registrant does not have to include Item 305 disclosure in its Form 10-Q unless there is a material change to the Item 305 information disclosed in its most recently filed Form 10-K. [July 3, 2008]

This is a work of the U.S. Government

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