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14420 Pro Forma Information – Item 1010(b)
us SEC - Financial Reporting Manual
14420.1 If material, pro forma information must be filed disclosing the effect of the transaction on:
a. The company's balance sheet as of the date of the most recent balance sheet presented under Section 14410.
b. The company's statement of comprehensive income and earnings per share for the most recent fiscal year and the latest interim period provided under Section 14410.2; and
c. The company's book value per share as of the date of the most recent balance sheet presented under Section 14410.
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