Related by context. Frequent words. (Click for all words.) 66 materially overstated 54 hedge ineffectiveness 54 material misstatement 52 * Potentially libelous 52 applied prospectively 51 restatement 50 audited consolidated 50 reputational harm 50 restatements 50 No. #R 50 -leukemias 50 consolidated balance sheets 50 materially false 49 auditor PricewaterhouseCoopers 49 Kohlberg Capital 49 overstatements 49 misstatements 49 defalcation 49 OTTI charges 49 Registrant 49 tables summarize 49 misstate 48 unaudited pro forma 48 condensed consolidated balance sheet 48 OTTI charge 48 audited 47 Significant Accounting Policies 47 SFAS 47 condensed consolidated 47 audited financials 47 EITF #-# [002] 47 Certain reclassifications 47 c Represents 47 SFAS #R 47 SFAS No. 47 Accounting Policies 47 ASC #-# 47 Cash Flow Statement 47 EVCI 47 EITF #-# [001] 47 Form 8K 47 realizable value 47 Adjusted EBITDA excludes 47 condensed consolidated financial 46 Generally Accepted Accounting Principles 46 Capital Disclosures 46 antidilutive 46 Consolidated Entity 46 AcG 46 external auditors 46 FAS #R 46 restated 46 postretirement benefit plans 46 secured debenture 46 amortized cost 46 intangible impairment 46 explanatory paragraph 46 REIT taxable 46 accounting 46 unaudited condensed consolidated 45 VIEs 45 securitization trusts 45 adopted SFAS 45 artificially inflated 45 liabilities 45 falsely inflated 45 restate 45 accounts receivable balances 45 Fuqi 45 intercompany transactions 45 Class Period defendants 45 Restatement 45 FIN #R 45 Business Combinations 45 disclosures 45 referable 45 auditors 45 loss carryforward 45 derivative instruments 45 Handbook Section 45 Filing Statement dated 45 NASDAQ Listing Rule 44 GAAP Generally Accepted 44 No. #R Share 44 derivative liabilities 44 unfairly prejudicial 44 AIFRS 44 CICA Handbook Section 44 Accounts receivables 44 FSP APB #-# 44 IRC ยง 44 b Represents 44 GAAP 44 deconsolidated 44 Plaintiff alleges 44 YEAR ENDED 44 accounting improprieties 44 postretirement benefit 44 Certain comparative 44 PFIC 44 securities