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3220.1 Pro forma presentation should be based on the latest balance sheet included in the filing. A pro forma balance sheet is not required if the acquisition or disposal is already reflected in a historical balance sheet.
3220.2 Pro forma adjustments should be computed assuming the transaction was consummated on the date of the latest balance sheet included in the filing.
3220.3 Adjustments reflected in the pro forma adjustments column should give effect to events that are directly attributable to each specific transaction and factually supportable. Adjustments should include those items that have a continuing impact and also those that are nonrecurring.

This is a work of the U.S. Government

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