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7330 Distributions to or from Major Shareholders Prior to Offering [SAB Topic 1B.3]
us SEC - Financial Reporting Manual
(Last updated: 3/31/2009)
7330.1 Refer to Topic 3 for detailed discussion of pro forma requirements.
7330.2 Distributions should be given retroactive effect in latest balance sheet or reflected in pro forma balance sheet alongside of historical balance sheet.
7330.3 If the distribution is compensation for prior services or consideration for prior conveyances, only retroactive presentation would be acceptable.
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