Related by context. All words. (Click for frequent words.) 66 reclassify 63 reclassified 62 reclassifying 56 reclassifications 55 classification 53 Reclassification 49 reclass 48 Reclassified 48 classifications 47 reallocation 47 Reclassifying 45 redesignation 45 reclassed 45 deconsolidation 44 realignment 44 ASC #-#-# 44 Reclassifications 44 d Represents 43 SFAS No.# 43 Eoraptor 43 FSP APB #-# 43 retrospectively adjusted 43 discontinuance 43 LIFO inventory 42 impacting comparability 42 discontinued operations 42 revision 42 b Reflects 42 deferral 42 contingently issuable shares 42 b Excludes 41 Business.com Acquisition 41 OTTI charge 41 Ordinary Taxable 41 f Represents 41 reevaluation 41 reinsurance commutations 41 Adjusted EBITDA excludes 41 FIN #R 41 ASC #-# 41 EITF Issue No. 41 LPT Agreement 41 reclassifies 41 reclassify cannabis 40 recalculation 40 LIFO inventory valuation 40 c Represents 40 unrealized derivative 40 Items impacting comparability 40 adjustment 40 APB# 40 CICA Handbook section 40 f Reflects 40 divestiture 40 unfavorable variance 40 c Excludes 40 EITF #-# [001] 40 discontinuation 40 hedge ineffectiveness 40 disallowance 40 infrequently occurring 40 mandatorily redeemable preferred 40 NDPSC 40 SILO LILO charges 40 accrual 40 FSP EITF #-#-# [002] 40 consolidated balance sheets 39 impairment charge 39 retroactive reinstatement 39 - Pro forma [003] 39 OTTI 39 accrual reversal 39 UIL biennial 39 adopting SFAS 39 unconsolidated investee 39 Equity Investees 39 releaguing 39 mandatorily redeemable 39 triennial valuation 39 Discontinued Operations 39 CLASSIFICATION OF 39 SFAS 39 Ps.#.# [007] 39 nonroutine income 39 Exposure Draft 39 Unizan merger 39 intersegment transactions 39 Exposure Drafts 39 profitsharing 39 EITF #-#-# 39 antidilution 39 Visa indemnification 39 SFAS No. 39 prorata 39 SFAS#R 39 early extinguishments 39 CICA Section 39 CICA Handbook Section 39 Discontinued Operation 39 SUPPLEMENTARY INFORMATION 39 monoline exposures 39 redesignating 39 Significant Items 38 Appendix I. 38 remeasurements 38 FASB ASC 38 valuation adjustments 38 nonrecurring items 38 retroactively restated 38 Note Certain reclassifications 38 Remainco 38 FIFO inventory 38 unallocated corporate 38 remeasurement 38 Proposed Regulations 38 divesture 38 DAC unlock 38 FASB ASC Topic 38 accretion expense 38 § #.#-#.# 38 FSP FAS #-# 38 LIFO adjustments 38 STOCK BASED COMPENSATION EXPENSE 38 Beverage Concentrates 38 pension curtailment 38 affecting comparability 38 proposed rulemaking NPRM 38 Accounting Standards Codification 38 Confirmatory Order 38 goodwill impairment charge 38 derecognition 38 reorganization 38 LTCHs 38 Specified Items 38 FASB ASC #-# 38 IAS# [002] 38 Subpart H 38 OTTI charges 38 Ballantyne Re 38 Impairment Charges 38 Divisions IA 38 CICA Handbook 38 compensation expense 38 Xcelecom 38 reissuance 37 tables summarize 37 nonoperating income 37 Adjusted OIBDA excludes 37 intercompany transactions 37 MFFO 37 NPDES permitting 37 Excludes goodwill 37 rulemaking 37 j Includes 37 classifying 37 amortization expense 37 Kleros Real Estate 37 noncash goodwill impairment 37 Adjusted Gross Profit 37 OPEB expense 37 provision 37 SFSB transaction 37 goodwill impairment 37 VIEs 37 severance accruals 37 FASB #R 37 restatement 37 Tailoring Rule 37 END FOOTNOTE 37 FASB Staff 37 IFRSs 37 ASC Topic #-# 37 SEK -#.# -#.# [003] 37 La. RS #:# [003] 37 Pro forma adjustments 37 unrealized derivative gain 37 nonoperating expense 37 FSP #-# 37 reassignment 37 annualization 37 adopting SFAS #R 37 items affecting comparability 37 INIF 37 Supplemental Schedules 37 NPRM 37 ASC Topic 37 nonqualifying 37 postretirement benefit 37 FASB Interpretation No. 37 non recurring 37 CFR § #.# [004] 37 Triennial Review 37 Adjusted EBTIDA 37 Och Ziff Operating 37 j Represents 37 Proposing Release 37 debt extinguishments 37 levelization 37 Rev. Rul 37 creditwatch placement 37 STOCK BASED COMPENSATION 37 Cash Flow Swap 37 millage rollback 37 SEK -# 37 QSPEs 37 DonTech 37 FASB EITF 37 RWCI 37 LIFO accounting 37 FASB Statement 37 unenhanced rating 36 amortizable intangible assets 36 recategorization 36 unrealized derivative gains 36 excludes unrealized gains 36 identifiable intangible assets 36 comparability 36 c Includes 36 FIN #R Consolidation 36 RC #.# F 36 NOPR 36 exclusion 36 Explanatory Note 36 legislatively mandated 36 unamortized portion 36 LAE reserves 36 disallowances 36 Consolidated EBITDAR 36 Than Temporary Impairments 36 SLHCs 36 refundings 36 Negative Outlooks 36 unevaluated properties 36 SunPower incurs amortization 36 Fitch Negative Outlook 36 DAC unlocking 36 designation 36 condensed consolidated statements 36 pretax goodwill impairment 36 d Reflects 36 realizability 36 No. #R 36 mandatorily exchangeable 36 Ad valorem 36 KAR #:# 36 reconsideration 36 excluding BIBP 36 noncash goodwill 36 WWS Divestiture 36 Asset Retirement Obligations 36 mITT 36 unamortized 36 c Relates 36 ITEPA 36 intangibles impairment 36 Ps.#.# [001] 36 LSV Employee Group 36 uncollectible accounts receivable 36 - -Todos Unidos 36 Code § #.#-# [001] 36 EnPro consolidated 36 contingently convertible securities 36 -GUSTAV SANDSTROM 36 #K#.# 36 Pro forma EBITDA 36 depreciable assets 36 EITF #-# [002] 36 prorations 36 decrease 36 Subsection d 36 Accounting Standards Codification ASC 36 NEGT 36 Crisa acquisition 36 HB# Provides [001] 36 PIC Procedure 36 Accounting Guideline AcG 36 AOCL 36 intangible impairment 36 impairment 36 SEK -#.# [002] 36 Equinix excludes 36 downgrading 36 UNUSUAL ITEMS 36 Restricted Share 36 CSR #-#.# 36 TWACS NG software 36 AcG 36 SSAP 36 classified 36 Canbras 36 SFAS# R 36 nonserious nonviolent 35 Bulletin no. 35 impairment charges 35 goodwill impairments 35 phasing 35 net realizable 35 FSP FAS 35 KRS #A.# [001] 35 nonrecurring expenses 35 postretirement obligations 35 allowability 35 LIFO expense 35 Negative Rating Outlooks 35 Proposed Rule 35 addback 35 Recent Accounting Pronouncements 35 noncash intangible 35 - -facially insufficient 35 Data Deficient 35 s#A [002] 35 Non Recurring 35 USC § #f 35 downgrade 35 DAC offsets 35 Subtopic #-# 35 APB Opinion No. 35 Contingent Consideration 35 La. RS #:#.# 35 Task Force EITF 35 MFRS 35 NETg acquisition 35 extinguishments 35 Canaccord Relief Program 35 Notice #-# [002] 35 b Relates 35 refarming 35 GST payable 35 proposed rulemaking 35 OSAA 35 incentive accruals 35 subpart 35 loss NOL carryforward 35 Earnout 35 Adjusted EBITDAX 35 No. #R SFAS 35 consoli 35 antidilutive 35 noncash unrealized 35 accruals 35 netincome 35 CFR § #.# [001] 35 grandfathering provisions 35 FFY 35 amendment 35 undistributed earnings 35 KEUR 35 Unusual Items 35 LILO transactions 35 Handbook Sections 35 NJSA #:#-# [004] 35 intercompany 35 reportable segment 35 Section #-#-# [004] 35 Positive Rating Outlook 35 rebanding 35 unrealized appreciation 35 unamortized deferred 35 Consolidated Adjusted EBITDA 35 FASB Interpretation 35 Impairment Losses 35 delisting wolves 35 resurvey 35 unallocated 35 predecisional 35 Geomark 35 Alico Agri 35 AFUDC 35 Other Income Expense 35 recoverables 35 RUG IV 35 Mitigated Negative Declaration 35 EITE assistance 35 INTEGRA LIFESCIENCES HOLDINGS CORPORATION 35 asset valuation allowance 35 VETO HB 35 derivative instrument 35 disallowable 35 noncash impairment 35 noncash impairment charge 35 NK Asphalt Partners 35 SFAS #R 35 Code Sec 35 Control DPUC 35 possibly carcinogenic 35 REIT Exemption 35 OTTI write downs 35 Report EIR 35 de minimis exemption 35 Negative Rating Outlook 35 subordinated CMBS 35 TEB adjustment 35 bandings 35 Valhi stockholders 35 exclude 35 initiate rulemaking 35 Promotions.com subsidiary 35 -Celine Dion Eric Clapton 35 Ordinary Unitholders 35 noncash impairments 35 Pro forma 35 Incurred 35 Carnegie Classification 35 intercompany balances 35 CAHs 35 ratemaking principles 35 LIFO reserve 35 EITF 35 discontinued 35 consolidated balance sheet 35 subparagraph 35 Certain reclassifications 35 NON RECURRING ITEMS 35 LIFO adjustment 35 Summarized consolidated 35 undepreciated 35 NJSA #:# C 35 agendized item 35 Statement EIS 35 § #E#.# 35 accretion DD & 35 adopting IFRS 35 Corporate Leniency Program 35 Excludes 35 Hostile Proposal 35 Unamortized 35 ANPRM 35 WHSAA 34 - INVESTING ACTIVITIES [004] 34 OSIs 34 Comparability 34 apportionment formula 34 FINRA Rule 34 adjustments 34 nonoperational 34 intangible assets impairment 34 § #-#-# c [001] 34 NMFC 34 Valuation allowance 34 restated 34 unrealized gain 34 condensed consolidated balance sheets 34 IBNR reserves 34 § #-#-# c [002] 34 amortization 34 Supplemental Schedule 34 accretable 34 baseline serum bilirubin 34 depletable 34 CMBS mezzanine 34 EITF Topic D 34 Consolidated OIBDA 34 unrealized hedging 34 -Louise Hawkley 34 curtailment 34 EPIL III 34 Consolidated Statement 34 unrealized gains losses 34 CNRA 34 restructuring 34 NON CASH EXPENSES 34 expensing 34 Restricted Voting 34 FAS CAS 34 Surface Specialties acquisition 34 PRB EIS 34 SEC Regulation SX 34 MSEK -# [002] 34 Current Installments 34 affected See annexure 34 Decision CRTC 34 LIFO inventory adjustment 34 AFUDC equity 34 extinguishment 34 quadrennial reassessment 34 POCD 34 collateralizing 34 Corrective Action Plan 34 persistent bioaccumulative 34 ASSET RETIREMENT OBLIGATION 34 perpetual debentures 34 translation adjustment 34 Downward revision 34 - Adjusted [033] 34 derecognized 34 EBIT amounted 34 GHG Tailoring Rule 34 FSP EITF #-#-# [001] 34 invoiced shipment 34 RC #.# B [001] 34 Section #IA 34 Potentially dilutive 34 supervening condition 34 reduction 34 Goodwill Impairment 34 CFR § #.# [007] 34 GSCT program 34 - Adjusted [024] 34 - Non GAAPalanquero base 34 Midstream Businesses 34 grandfathering 34 Colorado Revised Statutes 34 review 34 Obscene Articles Tribunal 34 unamortised 34 Proposed Rulemaking 34 Timeshare segment 34 aftertax charge 34 SHFAs 34 Possible Loan Losses 34 FDIC indemnification 34 * Reclassified 34 millioncompared 34 C/DR5 34 CFR #.# c 34 rationalization 34 disapply 34 Decision #-# 34 designations 34 contingently convertible debt 34 deferrable 34 Comprehensive Income 34 nonrecurring 34 UIL realignment 34 jurisdictional thresholds 34 Standards Codification ASC 34 -Lee Seung chul 34 Districting Committee 34 ended September# 34 FASB Emerging 34 IRTPA 34 Staff Position APB 34 SHAREHOLDER 'S EQUITY 34 dilutive securities 34 rebasing 34 b Excluded 34 NOI excludes 34 carveout 34 restruc turing 34 -Commissioner Srinagar Mehraj 34 Listing Particulars 34 USDOC 34 Appendix VII 34 Commission BCUC 34 unallocated expenses 34 FSAH acquisition 34 FRSSE 34 currency remeasurement 34 National Coverage Determination 34 UILIC 34 Proposed Rule Making 34 DKK #,#,# 34 balance sheet securitizations 34 pretax noncash 34 gazettal 34 uncollectible receivables 34 reaccredidation 34 Pro Forma Revenues 34 claimholders 34 Goodwill impairment charge 34 FAS #R 34 Reutilization 34 PGP Acquisition 34 RSMo 34 relisting 34 CFR § #.# [006] 34 FAS# R 34 Petition Date 34 TRUPs 34 IAROC 34 ASSET RETIREMENT OBLIGATIONS 34 unconsolidated subsidiaries 34 EUR -#.# [003] 34 tax deductibility 34 clarification 34 SBPA substitution 34 noncash accounting 34 UNDER REVIEW 34 MDUFMA 34 selective non steroidal 34 COMPARATIVE FIGURES Certain 34 equivalent FTE 34 remeasured 34 treatment emergent hyperglycemia 34 unamortized discount 34 NPRM proposes 34 NOL utilization 34 Faculty Handbook 34 ORS #A.# 34 discount OID 34 § #-#-# [002] 34 PRINCE WILLIAM GETS ENGAGED 34 loss carrybacks 34 MA PFFS 34 = [048] 34 #,#.# #,#.# Goodwill [002] 34 declassification 34 reclassifying broadband 34 Legal #.# 34 Royalties Royalties 34 Swiss association ProBasket 34 C/RR6 34 DiaMed acquisition 34 noncurrent assets 34 RMC #-# 34 Accounting Guideline 34 nondividend distribution 34 discount accretion 34 Adjusted 34 USSG § #D#.# 34 Inventoried Roadless Areas 34 g Represents 34 allocation 34 -triseries 34 ASC# 34 Grande Cripple Creek 34 Proposition #âÑ# 34 FAS# [003] 34 Board GASB 34 FAS#R 34 - Income [004] 34 noninterest expense decreased 34 Early Extinguishment 34 Appendix II 34 Nunn McCurdy breach 34 NOL carryforwards 34 flow hedges 34 TSEK 34 capitalizable 34 Normalised earnings 34 Termination Benefits 34 depletion calculation 34 All lease pmts 34 Gil Lemmon 33 EEGSA 33 Fuel Adjustment Clause 33 § #-#-# [001] 33 - Adjusted [021] 33 deconsolidating 33 Mortgagee Letter #-# 33 DTR #.#.# 33 securitized accounts receivable 33 Indentures governing 33 reinsurance receivables 33 MAVDT 33 reintroduction 33 Lien Lenders 33 intersegment eliminations 33 depreciation accretion 33 Nonconforming 33 categorization 33 DPAC amortization 33 excluding goodwill impairment 33 Translation Retained 33 Wyo. Stat 33 SEK -#.# [003] 33 Divestiture 33 Significant Accounting Policies 33 -receiver Rob Bagg 33 Puget Sound steelhead 33 Based Compensation 33 Subdivision Regulations 33 asset impairment 33 Statement #R 33 Variable Interest Entities VIEs 33 STRV 33 Class B 33 nonconforming uses 33 Not Meaningful 33 adopting FSP APB 33 HFRA 33 Chelopech Mining EAD 33 EBITDDA 33 Pricing Supplement 33 reassessment 33 covenant calculations 33 Partial Cash 33 EITF Issue 33 SEIR 33 interim condensed consolidated 33 NON GAAP 33 Consolidated 33 Colstrip Unit 4 33 b Includes 33 CGAAP 33 AUDIOCODES LTD 33 reevaluations 33 WAC #-#-# 33 carryforward 33 Fine Chemicals segment 33 actuarial valuations 33 Special Exposure Cohort 33 consequential amendments 33 Kaweah tribe 33 -John F. Biemeck 33 MDP Transaction 33 OTCBB ISGT today 33 identifiable intangibles 33 amortizes 33 Extinguishment 33 Debt Settlement Agreements 33 USGAAP 33 FAS CAS pension 33 unvested restricted stock 33 divisional alignment 33 CTBI 33 MSR impairment 33 applies prospectively 33 La.Code Crim.P. art 33 IFRIC 33 TOTAL OTHER INCOME EXPENSE 33 voluntary prepayment 33 Value Creation Plan 33 inclusion 33 Denton Rawhide operation 33 phaseout 33 categorical exclusion 33 Harland Clarke tradename 33 NYSE Rule #A.# 33 ACCOUNTING STANDARDS 33 Bezeq Fixed Line 33 classifi ed 33 indenture covenants 33 Baughers Bay plant 33 EIS 33 ADAAG 33 nonroutine 33 RC #.# [002] 33 noncash pretax impairment 33 DRIs 33 sketch plat 33 intercompany receivables 33 increasein 33 fiscally distressed 33 EC Directive 33 coordinator Carolyn Sime 33 Stub Period 33 Ps.#.# [002] 33 unduplicated headcount 33 Unusual Items section 33 Tax Clearance Certificate 33 Adjusted Earnings 33 Stripping Costs Incurred 33 Xantic acquisition 33 normalized FFO guidance 33 - Balance [001] 33 QRMs 33 FAS 33 STATEMENT INFORMATION 33 Exceptional Items 33 IFRS IFRS 33 tranche Tranche 33 Oxy ER 33 § #K#.# b 33 Restatement 33 adjusted EBITA 33 -ABGL 33 star Roys Halladay 33 NONRECURRING ITEMS 1 33 closure 33 credit carryforwards 33 approve prepackaged bankruptcy 33 redetermined 33 FLPMA 33 spokesman Neal McGarity 33 #.#-# Evaluation Commercial 33 PMPS brand 33 c Reflects 33 MACRS 33 revocation 33 generic Depakote 33 Draft SEIS 33 Normalized EBITDA 33 Landsbanki Íslands hf 33 No. #R Consolidation 33 FASB Accounting Standards Codification 33 temporary impairment OTTI 33 Unappropriated 33 § #A#.# 33 #.# subdivision [004] 33 applied prospectively 33 MR Civ 33 - Adjusted [029] 33 Acquired Entities 33 § #-#-# [003] 33 reconciles GAAP 33 intersegment revenues 33 SEQUILS 33 Subtitle C 33 downlisting 33 FASB Statement #R 33 Unallocated 33 guaranty insurers 33 subdivision plats 33 Remeasurement 33 GASB Statement No. 33 stock basedcompensation 33 Corrected copy 33 de minimus 33 Reevaluation 33 Debt extinguishments 33 Intangibles Goodwill 33 #-#/# [004] 33 Unrealised gains 33 Code § #.#-# [003] 33 CFR #.# [008] 33 Rule 2a 7 33 undepreciated assets 33 Adjustment Clause 33 receivables securitization 33 securitized Timeshare notes 33 Taberna IX 33 resultsof 33 -Edelsberg 33 FDIC indemnification asset 33 adopted SFAS #R 33 unamortized premiums 33 Athletic Bilbao Real Sociedad 33 - Adjusted [012] 33 operatingincome 33 CGT taper relief 33 + - [007] 33 multiemployer defined 33 delisting 33 Pro Fac Class 33 DSIC 33 affirmative determinations 33 UIL Holdings NYSE 33 Tikcro holdings 33 IGHSAU 33 See Attachment 33 ALJ Initial Determination 33 NPAS 33 Items affecting comparability 33 Audited Results 33 undistributed profits 33 Ark. R. Civ 33 IBNR 33 retranslation 33 annualisation 33 downward revision 33 asset impairments restructuring 33 Industry Classification Benchmark ICB 33 -Artunduaga 33 section #.#b 33 GBPm GBPm GBPm 33 FFO Fully Diluted 33 retrospectively restated 33 Realignment 33 Trade Bureau TTB 33 RSA #:# [001] 33 Notice #-# [001] 33 UCITS Directive 33 administrative expenses 33 unallocated ESOP shares 33 ERPS 33 § #.#.# [001] 33 LibertyBank Acquisition 33 regional energo 33 early extinguishment 33 QCII 33 LTIPs 33 FAS CAS Pension 33 c Calculated 33 amortize goodwill 33 Annexure 33 CRE mezzanine 33 nonoperating 33 ARS § 33 graded vesting 33 assigned Rating Outlooks 33 FFO FAD 33 termination 33 Multiple Deliverable Revenue 33 prioryear 33 FSAH 33 DLCD 33 anincrease 33 postretirement benefits 33 ex parte reexamination 33 reimbursable expenses 33 Deferred Income Tax 33 Amended PCC 33 IMPAIRMENT OF 33 subarea 33 Depletion Depreciation 33 Partially offset 32 carryforwards 32 adopted SFAS 32 -Amos Harel Haaretz Correspondent 32 temporary impairments OTTI 32 § #.# c 32 property revaluations 32 valuation allowances 32 Industry Classification Benchmark 32 Beaverhead Deerlodge 32 GEIS 32 reappraisal 32 - Adjusted [013] 32 excluded 32 reconfiguration 32 Company noncontributory defined 32 Recalculation 32 revisions 32 Rev. Proc 32 Implementing Regulations 32 HB #-# 32 Amalgamation Amalco 32 § #.#.# [002] 32 receivable balances 32 securitized cardmember loans 32 share repurchase authorizations 32 Transferred Assets 32 discontinuing 32 Curtailment 32 GPU4 32 -#,# -#,# -#,# -#,# [003] 32 AIFRS 32 NIETC 32 INOVA Geophysical 32 interfund 32 § #-#.# [004] 32 repricing 32 downlisted 32 Amending Directive 32 Remand Order 32 Ba3 rating 32 non gaap 32 susceptible isolates 32 acquisitions divestitures transfers 32 HTSUS 32 LSA RS #:# [001] 32 unconsolidated investees 32 inter segmental 32 unbundled bitstream access 32 Code § #A.# 32 notifiable transaction 32 SDRT 32 non accelerated filer 32 Handbook Section 32 discloseable transaction 32 IPUC 32 § #.# [002] 32 IUC regime 32 temporary impairments 32 uncollectible reinsurance 32 Freeport Exemption 32 Miscellaneous Receipts 32 biennial realignment 32 - Adjusted [028] 32 accrued liabilities 32 normalized EBIT 32 LIFO provision 32 Title VIII 32 Coercive Debt Exchange 32 Subtitle D 32 pension S2P 32 rulemaking proceeding 32 CFR § #.# [002] 32 DTR #.#.#R 32 CRD3 32 Flutiform ™ 32 leaseback transaction 32 Acquired Assets 32 PGOU 32 NMHG Retail 32 unabsorbed depreciation 32 LTCH PPS 32 franking credits attached 32 D/RR6 32 directive #/#/EC [002] 32 Inc. AMEX DMF 32 Section #.# [001] 32 SIFT Legislation 32 Funded Debt 32 #.# perdiluted 32 ALASKA COMMUNICATIONS SYSTEMS GROUP 32 Capri Black Hawk 32 -Senanu 32 Restated 32 § #-#-# MCA 32 CC/RR6 32 PAJA 32 CICA Accounting Guideline 32 prepayment 32 relinquishment 32 CINA 32 - - [124] 32 depreciation amortization 32 depletion 32 mere surplusage 32 SB# Provides 32 Injunctive relief 32 Judgment affirmed 32 Accounting Standards Codification Topic 32 QE1 FY 32 Gender Directive 32 Business Combinations 32 calculating covenant