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(Last updated: 3/31/2009)
Pro forma financial statements are required in transactional filings whenever a significant business combination has occurred or is probable, and the transaction has not been reflected in the historical audited financial statements of the issuer for the most recent full fiscal year. In addition, pro forma financial information should be presented whenever consummation of an event or transaction has occurred or is probable for which disclosure of pro forma information would be material to investors. Smaller reporting companies should consider the guidance in S-X Article 11.

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