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Pro forma presentation may be necessary to reflect operations and financial position of the registrant as a stand-alone entity.
NOTE: Consider whether forward-looking information should be presented instead of or along with pro forma information, particularly in cases where a full set of audited financial statements of an acquired entity is not provided (e.g., audited statement of revenues and direct expenses). See Section 3290 below.

This is a work of the U.S. Government

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