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(Click for frequent words.) 83 Accounting Guideline 75 CICA Accounting Guideline 74 CICA Handbook Section 74 CICA Section 74 Hedging Relationships 73 CICA Handbook section 70 FASB Interpretation No. 69 CICA Handbook 69 Hedging Relationships AcG 69 FIN #R 69 SFAS No. 68 SFAS 67 Handbook Section 67 SFAS No.# 67 ASC Topic 67 FSP APB #-# 67 Variable Interest Entities 66 FSP FAS #-# 66 Handbook Sections 66 FIN #R Consolidation 66 Asset Retirement Obligations 66 Accounting Guideline AcG 65 EITF #-# [001] 65 HKAS 65 ASC #-# 64 Business Combinations 64 VIEs 64 FSP #-# 64 FASB ASC #-# 63 EITF #-# [002] 63 ASC Subtopic #-# 63 FASB ASC 63 APB# 63 IFRIC 62 SFAS#R 62 adopted Accounting Guideline 62 SFAS# R 62 FSP EITF #-#-# [002] 62 FASB Statement 62 Accounting Policies 62 Capital Disclosures 62 Position EITF #-#-# 62 FAS #R 62 FASB ASC Topic 62 CGAAP 62 FAS# R 61 EITF #-#-# 61 No. #R 61 Financial Instruments Disclosures 61 Accounting Standards Codification 61 INIF 61 ASC Topic #-# 60 applied prospectively 60 retrospectively adjusted 60 AIFRS 60 adopted SFAS #R 60 FAS#R 60 unaudited consolidated balance sheets 60 FASB Statement No. 60 Variable Interest Entities VIEs 60 QSPEs 59 CICA issued 59 CICA Handbook Sections 59 Chartered Accountants CICA Handbook 59 Chartered Accountants CICA 59 IFRS 59 SIFT Rules 59 IFRSs 59 FASB #R 59 substantively enacted 59 adopted CICA Handbook 59 FASB Interpretation 59 adopting SFAS 59 hedge ineffectiveness 59 SIFT Tax 59 AASB 59 adopted SFAS 59 ASC #-#-# 59 SFAS #R 58 FAS #-# 58 FSP AUG AIR 58 Generally Accepted 58 Conditional Asset 58 No. #R Consolidation 58 Embedded Derivatives 58 NPREIT 58 ASC# 58 FSP EITF #-#-# [001] 58 consolidated balance sheets 58 Accounting Standards Codification ASC 58 derivative instrument 58 STOCK BASED COMPENSATION 57 APB Opinion No. 57 IFRS IASB 57 Variable Interest Entities FIN 57 SFAS# 57 Rev. Proc 57 Accounting Standards Codification Topic 57 unrealized derivative gain 57 Standardized Distributable Cash 57 FASB Statement #R 57 #R Share 57 DTR #.#.#R 57 Board AcSB 57 CICA handbook 56 Counterparty Criteria 56 condensed consolidated balance sheet 56 Accounting Principles GAAP 56 applies prospectively 56 Position APB #-# 56 Asset Retirement Obligation 56 Fair Value Measurements 56 No. #R Share 56 IAS# [002] 56 Foreign Currency Translation 56 FAS# [001] 56 covenant calculations 56 Derivative Instruments 56 IAS IFRS 56 Successor Period 56 Determining Whether 56 interest entities VIEs 55 consolidated balance sheet 55 adopting FIN 55 adopting SFAS #R 55 Predecessor Period 55 FAS #R Share 55 unrealized derivative 55 Kereco 55 Note Indenture 55 financialstatements 55 IFRS2 55 current NAREIT definition 55 Derivative instruments 55 OSC Rule 55 GASB Statement No. 55 adopting IFRS 55 derivative instruments 55 accompanying unaudited consolidated 55 FINRA Rule 55 undiscounted cash 55 FASB Accounting Standards Codification 55 IRC § 55 Variable Interest Entities AcG 55 La.Code Crim.P. art 55 Retirement Obligations 55 retroactive restatement 55 Petition Date 55 EMEA Subsidiaries 55 EITF Issue No. 55 covenant ratios 55 AcSB 55 Financial Instruments 55 accounting pronouncements 55 pro forma adjusted EBITDA 55 unrealized appreciation 55 interim condensed consolidated 55 FAR #.#-# Instructions 54 condensed consolidated 54 SFAS No.#R 54 IFRS IFRS 54 SFAS #R Share 54 intersegment transactions 54 identifiable intangibles 54 No. #R SFAS 54 No. AUG AIR 54 Section #/#K 54 condensed consolidated interim 54 Taxable equivalent 54 Rule 2a 54 Hedging Activities 54 Offer Document dated 54 OSC Policy 54 OTTI 54 No. EITF #-#-# 54 Exposure Draft 54 Subsequent Events 54 Recent Accounting Pronouncements 54 retroactively restated 54 FASB Staff 54 Default Status Reports 54 Variable Interest Entity 54 ATCF 54 condensed consolidated balance sheets 54 flow hedges 54 Weighted Weighted Average 54 amortized cost 54 addback 54 FAS #R Accounting 54 Income Tax Regs 54 SEC Regulation SX 54 EMPLOYEE FUTURE BENEFITS 54 Statement #R 54 Rule #h 54 GLJ Report 54 unaudited consolidated balance sheet 54 EITF Topic D 54 HNTE 54 CFR #.# b 54 normalized FFO guidance 54 subsections b 54 UITF 54 OREO valuation 54 Recurring FFO 54 Legal #.# 54 rebased amounts 53 materiality threshold 53 accretion expense 53 CFR #.# d 53 Accounting Pronouncements 53 IFRS IAS 53 unrealized derivative gains 53 CFR § #.# [004] 53 Staff Position FSP 53 BPLP 53 interim unaudited consolidated 53 ProLogis Kingspark 53 loss carrybacks 53 Transferred Assets 53 Significant Accounting Policies 53 Hardwoods LP 53 REIT Exemption 53 Acquired Assets 53 - - NetMarigot Bay r 53 Audited Consolidated Financial 53 Standards Codification ASC 53 MANAGEMENT DISCUSSION AND ANALYSIS 53 Specified Investment 53 Reporting Standards IFRS 53 Company Prospectus dated 53 MR Civ 53 Lebowa transaction 53 actuarial liabilities 53 Indentures governing 53 Listing Rule #.#.# [005] 53 Pa.CS § 53 Filtran Microcircuits Inc. 53 FASB Emerging 53 CIM Definition Standards 53 DTR #.#.# 53 b Reflects 53 Significant Items 53 § #.#.# [001] 53 unrealized gains losses 53 Subtopic #-# 53 undepreciated real estate 53 LIFO accounting 53 ISO IEC Guide 53 costless collar 53 SEC Rule #a 53 CHANGES IN ACCOUNTING POLICIES 53 FASB Codification 53 Consolidated Adjusted EBITDA 53 OTTI charge 53 Normalized EBITDA 53 SEC Regulation FD 53 Based Payment SFAS 53 Payment SFAS #R 53 Visa PABP 53 NYSE MIM MID 53 SR ISE 53 DAC unlock 53 Intangible Assets 53 capitalizable 53 -Cedomir Jovanovic 53 estimated undiscounted 53 adopted FASB Statement 52 Proposed Regulations 52 Timeshare segment 52 Accounting Standard AASB 52 non accelerated filer 52 La.Code Civ.P. art 52 -SIFs 52 IRC Sec 52 Unlevered Cash Flow 52 DGCL 52 RCW #.#A.# 52 Non Controlling Interests 52 Pro Forma EBITDA 52 CFR #.# [006] 52 CFR § #.# [007] 52 nonGAAP 52 MHT Amended Asset 52 -tiger muskies 52 adopted FSP APB 52 MHPAEA 52 section #.#.# 52 contingently convertible debt 52 Multilateral Instrument 52 Than Temporary Impairments 52 MFFO 52 Consolidated Balance Sheet 52 Debt Settlement Agreements 52 interest entity VIE 52 Proposed Transactions 52 NGER Act 52 operatingincome 52 Rule #f 52 EITF 52 vesting provisions 52 Comprehensive Income 52 CFR pt 52 iASPEC 52 CFR § #.# [006] 52 Canadian Generally Accepted 52 Payment FAS #R 52 hedging instruments 52 realizability 52 § #-#-# [005] 52 Termination Benefits 52 NOL carryforwards 52 GAAP 52 Amending Agreement 52 Combination Transaction 52 Default Announcement 52 NASDAQ Listing Rules 52 § #-#-# b [001] 52 Adjusted EBITDA excludes 52 receivables securitization 52 mandatorily redeemable 52 Second Supplemental Indenture 52 Mangazeisky Project 52 FSP APB# 1 52 Pro forma EBITDA 52 Stockholder Rights Plan 52 CIM Mineral Exploration 52 Magicalia privacy 52 Annual Audited Consolidated 52 standardized distributable cash 52 Offerors Commercial applies 52 completing Qualifying Transaction 52 LibertyBank Acquisition 52 Concession Arrangements 52 FINANCIAL INSTRUMENTS 52 NAREIT definition 52 securitized cardmember loans 52 Futureway Communications Inc. 52 Adjusted FIFO EBITDA 52 MEP Joint Venture 52 - -Guldeniz 52 unrealized depreciation 52 Hardwoods USLP 52 Privileged Access 52 Impairment Losses 52 La.Civ.Code art 52 Debenture Indenture 52 DAC offsets 52 readily determinable 52 valuation allowance 52 Calculation Date 52 hereof shall 52 CFR § #.# [002] 52 LSV Employee Group 52 Payment #R 52 calculates FFO 52 No #/#/ND-CP [001] 52 nonroutine income 52 CFR § #.# [005] 52 unrealized gain 51 Minimum Continuing 51 Petrowest 51 Reporting Standards 51 Derivative Contracts 51 UNSC Resolutions 51 - -Majority Whip Roy Blunt 51 Regulation SK 51 Chartered Accountants Handbook 51 Subpart F 51 FAR clauses 51 AvenEx 51 Ark. Sup 51 NASD Marketplace Rule 51 * Reclassified 51 Accounting Standards 51 Accounting Standards IAS 51 ACN ABN 51 Ravelston Entities 51 Funded Debt 51 Visa indemnification 51 § 7B 51 La. Code Civ 51 Crocotta 51 early extinguishments 51 Contingently Convertible Debt 51 NJSA #A :# 51 amortizable 51 footnotes thereto 51 Subordinate MBS 51 FRSSE 51 Private SecuritiesLitigation Reform Act 51 Filing Statement dated 51 Excludes amortization 51 -experimentations 51 Items affecting comparability 51 netincome 51 Reclassifications 51 FINANCIAL STATEMENTS FOR 51 Equity Investees 51 d Reflects 51 asset monetizations 51 Tenn. R. Civ 51 unrealized gains 51 CICA Emerging 51 unaudited interim 51 Exchange Eligible Issuers 51 NETg acquisition 51 OTTI charges 51 SEC Rule #b 51 AcSB confirmed 51 retrospectively restated 51 contingently issuable shares 51 ABL Revolver 51 - - Net [047] 51 Consolidated Financial 51 remeasurement 51 Term Facility 51 Rating Methodology 51 - Assets [009] 51 BIP Interests 51 subparagraph b 51 Trafina 51 Position SOP #-# 51 ninemonths ended 51 Valuation allowance 51 undepreciated assets 51 Fitch AAAmmf rating 51 CIP FENOFIBRATE 51 § #.#-# [004] 51 calculating covenant 51 unaudited consolidated interim 51 costless collars 51 Control Triggering Event 51 derivative liabilities 51 Implementing Regulations 51 Task Force EITF 51 CFR #.# c 51 Business Combinations SFAS 51 GAAP Adj 51 Standards GIPS 51 Appendix 4E 51 Cash Flow Swap 51 NOI decreased 51 QSBS 51 QSPE 51 Based Compensation 51 CICA Accounting Standards 51 Derivative Liabilities 51 IBIs 51 SIFTs 51 Extinguishments 51 indenture amendments 51 LIFO adjustment 51 -triseries 51 proportionately consolidated 51 Core FFO 51 IFRS changeover 51 #.#-# Instructions 51 Structured Finance Transactions 51 Discontinued Operations 51 CCI Pellet Agreements 51 FAR #.#-# Offeror Representations 51 - -Cash Flow Available 51 TRANSACTIONS WITH RELATED PARTIES 51 AMEX aac 51 CIM definitions 51 TCE ratio 51 Restated Agreement 51 ABL Facility 51 LewisM 51 #.#-# [005] 51 GAAP Generally Accepted 51 c Reflects 50 Previous Corresponding Period 50 Standard #R Share 50 Och Ziff Operating 50 Adjusted Operating Expenses 50 exchangeable debentures 50 bond indentures 50 commodity derivative instruments 50 USGAAP 50 USC § #u 50 NOARK Pipeline System 50 ReHo 50 § #.# Vernon 50 Decree #/#/ND-CP [001] 50 uncollectible accounts receivable 50 Colo. Sess 50 QRMs 50 identifiable intangible assets 50 identifiable intangible 50 expenses totaled Ps 50 - -blatant politicization 50 Items impacting comparability 50 Adjusted EBITDAX 50 -Rumbi Island Grill 50 Restated 50 securitized receivables 50 Repl. 50 Rm Rm 50 Original Bidder Statement 50 -Bendahara 50 Partial Cash 50 d Represents 50 f Reflects 50 Isidora Mine 50 EBITDA Calculation 50 #.#-# Offeror Representations 50 Beneficial Ownership 50 PTPP 50 intercompany eliminations 50 NJAC #:#-#.# 50 nine monthsended 50 -delegitimation 50 accretable yield 50 MCCSR 50 PRC Accounting Standards 50 Rule 2a 7 50 Board FASB Interpretation 50 FDIC indemnification 50 intangible impairment 50 c Represents 50 IAROC 50 IC § #-# 50 -Tioman 50 Fed.R.Civ.P. 50 - Total liabilities [011] 50 Mowood LLC 50 Net Smelter Return 50 millioncompared 50 NGER 50 CPLR § 50 TRAFINA 50 carryforward 50 f Represents 50 intersegment eliminations 50 NJSA #:#-# [004] 50 ProspEx 50 CRITICAL ACCOUNTING ESTIMATES 50 Contingent Liabilities 50 CCCF Act 50 Notes Total Consideration 50 Adjusted EBIDTA 50 DiaMed acquisition 50 USLP Plan 50 EPIL III 50 Notice #-# [001] 50 CarbonNeutral Protocol 50 - -Theatre Workshop 50 Offering Memorandum dated 50 ACCOUNTING STANDARDS 50 DR #.#.#R 1 50 Extra Ordinary Items 50 No. #R FAS 50 ADB LIBOR 50 debt extinguishments 50 -Youth Organizer 50 accounts receivable securitization 50 #.# Tcfe 50 -Gottron 50 NYSE Arca Equities 50 tables summarize 50 indentures governing 50 Proposed Arrangement 50 excluding BIBP 50 FASB EITF 50 Accounting Principles 50 Secured Debenture 50 Taysan Project 50 SFAS No.# Accounting 50 -him.I 50 MCCSR ratio 50 Remainco 50 Restated Promissory Note 50 Asset Coverage Ratio 50 Unrealized gains 50 Audited Balance Sheet 50 Public Contracts Regulations 50 doubtful accounts receivable 50 Commencement Date 50 GRI Guidelines 50 Adjusted EBTIDA 50 - -Bredbury 50 unobservable inputs 50 unconsolidated investee 50 USC § #a [002] 50 FDIC indemnification asset 50 Activities NI #-# 50 KRS #.# [003] 50 5TH CIR 50 NMHG Retail 50 #R Share Based 50 Listing Rule #.#A 50 Notice #-# [002] 50 intercompany loans 50 carryforwards 50 Distributable Cash 50 SLHCs 50 Restated Declaration 50 DJOFL 50 Pro forma adjustments 50 Excess Cash Flow 50 Ambulatory EHR certification 50 recourse indebtedness 50 PIXMA MX# Office 50 net realizable 50 Contingent Consideration 50 unevaluated properties 50 -APRIL #TH DAY 50 MtM gains 50 Explorator Chile 50 Operating Netbacks 50 Regulation SX 50 OCGA § #-#-# [004] 50 Grandfathered plans 50 Exploration Expense 50 teb 50 accretable 50 Proforma adjustments 50 valuation allowances 50 DIP financing facility 50 Total Capitalization 50 Note Certain reclassifications 50 AEO# reference case 50 Swap Transactions 50 Canbras 50 Mineral Resource estimation 50 LUXOTTICA GROUP CONSOLIDATED FINANCIAL 50 unamortized discount 50 Leverage Tier 50 - - Nforecaddie 50 Information Circular dated 50 adopted FASB Interpretation 49 ASX Corporate Governance 49 EBIAT 49 adjusted EBITDAR 49 Interpretative Communication 49 Unconsolidated Investments 49 c Excludes 49 Generally Accepted Accounting Principles 49 discloseable transaction 49 NOL Protective Measures 49 income teb 49 -ABGL 49 Statutory Accounting Principles 49 Override Agreement 49 similarly captioned 49 accompanying condensed consolidated 49 DCID 6 49 § #.# c 49 FFIs 49 Geomark 49 Varvarinskoye Project 49 Acquisition Transaction 49 FIFO EBITDA 49 BIBP 49 Skimask 49 LIFO inventory 49 Unrealised gains 49 unbooked resource potential 49 ASSETS unaudited 49 Senior Secured Debt 49 RC #.# B [001] 49 Accounting Bulletin 49 Metris Master Trust 49 unamortized premiums 49 FSP APB 49 forward lookinginformation 49 HRS § #-# [001] 49 SILO LILO charges 49 Norcraft Holdings 49 PERH 49 Validation Scheme CCEVS 49 nonaccrual loan 49 undrawn commitments 49 Unitholder Rights 49 Financial Reporting Interpretations 49 Three Months Ended -Cryts 49 -na ang kanyang [002] 49 Lebowa Transaction 49 NOL utilization 49 JORC code 49 Pro forma adjusted EBITDA 49 AGY Asia 49 NI #-# Mineral Resources 49 adjusted distributable cash 49 Doubtful Accounts 49 MMSEA 49 Techs ceased 49 ASX Listing Rule #.#A 49 Hedge Accounting 49 -Garney Construction 49 Payments SFAS #R 49 Trust Indenture 49 Nortel remedial 49 Amex DEJ TSX Venture 49 contingently convertible securities 49 Indentures 49 attached unaudited condensed 49 UCCJEA 49 unaudited condensed 49 OPEB expense 49 Convertible Unsecured Subordinated Debentures 49 -Viejas Tribal Chairman 49 Previously Securitized Loans 49 Pro Forma Adjusted EBITDA 49 Comparable Portfolio 49 undepreciated 49 extendable revolving 49 noncash amortization 49 hereinafter defined 49 - unaudited ASSETS [005] 49 Accelerated Depreciation 49 Consolidated adjusted EBITDA 49 Cashflows 49 CICA 49 NASDAQ TONS 49 consolidated condensed 49 General Accepted Accounting 49 items affecting comparability 49 Iusacell Celular 49 SemCanada Crude 49 b Relates 49 Transparency Directive 49 substitute LOCs 49 Evid. Code § § 49 excluding unrealized gains 49 SBIC debentures 49 Corporate Governance Statement 49 c Relates 49 reclassed 49 Ongoing Connected Transactions 49 Ark. R. Crim 49 Fabricated Products segment 49 Other Intangible Assets 49 NXA 49 THE PERIOD ENDED 49 Unconsolidated Joint Ventures 49 discontinued operations 49 AICPA Statement 49 -MOG.A 49 Supplemental Schedules 49 SIGNIFICANT ACCOUNTING POLICIES 49 Offerors Commercial Items 49 -ecoterrorism 49 Recapitalization Plan 49 Airesurf 49 MTM adjustments 49 FIFO inventory 49 Wajax Income Fund 49 FFO allocable 49 Swap Dealer 49 asset valuation allowance 49 GAAPs 49 Entity Own 49 carryback 49 securitized Timeshare notes 49 NJSA 2A #A 49 Senior Secured Revolving Credit 49 -TUMS 49 Comdisco Holding Company 49 CFR § #.# [008] 49 entities VIE 49 Gaz Métro inc 49 ALLL 49 NSRs 49 coffees lattes frozen 49 Subordinated Note 49 Supplement dated 49 Crisa acquisition 49 Adjusted EBITDA 49 COGP 49 cash fl ow 49 EdgeStone Funds 49 Petrojarl Varg FPSO 49 NP #-# 49 Petrodelta 49 securityholder approval 49 FHLBNY advances 49 ORS #B.# 49 Base Offer Consideration 49 captions Item 1A 49 Generally Accepted Accounting Principle 49 Private Securities LitigationReform Act 49 Hedge Positions 49 TFG CLO investments 49 Reorganizations 49 FIFO method 49 - Adjusted [034] 49 Section #AB 49 Excludes goodwill 49 Refinancing Transactions 49 FIN 49 unamortized deferred 49 § #-#-# b [003] 49 Kusum Pugalia 49 Incentive Compensation Plan 49 suchstatements 49 WAC #-#-# 49 SFSB Inc. 49 NYSE AGO Assured 49 - -Manvinder Singh 49 loss carryforwards 49 Revenue Procedure 49 - -Justice Lynn Ratushny 49 constitutes discloseable transaction 49 Predecessor Successor 49 Grandfathered Plans 49 - Unaudited Audited [002] 49 SEBI Guidelines 49 Circular dated 49 INOVA Geophysical 49 #.# perdiluted 49 Recurring Adj 49 CICA HB 49 Trust Indenture dated 49 Consolidated Entity 49 Interest Rate Risk 49 COSO framework 49 Including Reseller 48 Petroleum CIM 48 TYN 48 Stripping Costs Incurred 48 - -Kratofil 48 -blueberry barrens 48 - -Comic Book Challenge 48 accounting principles 48 Fam. Code § 48 NAIC RBC 48 AMF Ultra Short 48 noncash impairments 48 SEBI ICDR Regulations 48 - -plumbers pipefitters 48 jurisdictional thresholds 48 -Josephine Marcotty 48 - -stories contradicted Silsby 48 Proposed Rule 48 intangibles impairment 48 Stapling Proposal 48 losses ALLL 48 unrealized hedging 48 securitization trusts 48 temporary impairments OTTI 48 Code Section #A 48 Code Sec 48 unaudited audited 48 Unaudited Pro Forma 48 - -seemingly unquenchable 48 CSR #-#.# 48 reinsurance commutations 48 Revolving Credit Facilities 48 LREIT 48 USOGP 48 Leisura 48 CFR #.# [008] 48 trust indenture 48 Private Securities Litigation ReformAct 48 USC § #f 48 EC Directive 48 AOCL 48 Standardized Approach 48 Customer Loyalty Programmes 48 GBPm GBPm GBPm 48 amortization expense 48 Gold Eq 48 monthsended 48 Board FASB Accounting 48 Cervus Equipment Corporation 48 Statement #R Share 48 Cheniere Partners 48 NYSE Rule #A.# 48 FGIC insured 48 Ownership Limitation 48 Consolidated OIBDA 48 NYCRR #.# [003] 48 MSc Qualified Person 48 junior subordinated debentures 48 Billable headcount 48 Non GAAP Proforma 48 -T#/T# 48 Veresen 48 Hesperion acquisition 48 NJSA #:# C 48 Additions Accrual Basis 48 Loss Severity 48 Pro forma 48 See TCA § 48 Amount -failing eyesight 48 Standardized distributable cash 48 credit carryforwards 48 Dropdown Predecessor 48 CFR § #.# [001] 48 § #.#-# [007] 48 Daniel Purt 48 Securities Purchase Agreements 48 Asset Impairment 48 - Assets [001] 48 - - [105] 48 BrazAlta 48 R'# R'# R'# 48 - -KOBIL 48 NASD Rule 48 auditor attestation 48 -Steamie 48 unrealized losses 48 #.# 5T 48 AFEP MEDEF 48 Certain comparative 48 LAE reserves 48 Promotions.com subsidiary 48 excluding AOCI 48 SIFT Legislation 48 GSCT program 48 Mowood 48 Certifications Commercial Items 48 unconsolidated subsidiaries 48 REIT taxable 48 USC § #a c 48 LOCOM adjustment 48 Shurgard Europe 48 N1 #-# 48 Colorado Revised Statutes 48 non gaap 48 balance sheet securitizations 48 Coalcorp Provides Updated 48 Convertible Notes tendered 48 Nominal Delta 48 Transactions MI 48 excludes unrealized gains 48 Ark. R. Civ 48 ADJUSTED EARNINGS 48 Interim Consolidated 48 - Adjusted [017] 48 Subparagraph 48 Intangibles Goodwill 48 unproved properties 48 grandfathering provisions 48 Normalized FFO 48 comparability purposes 48 1P reserves 48 Uniform Standards 48 - -Belusko 48 Adjusted OIBDA 48 Amortized Cost 48 Cellu Tissue stockholders 48 - - Income [031] 48 Performance Incentive Plan 48 Financial Statements 48 Micronetics Annual Report 48 - -Ascaron 48 Vishay stockholders 48 PFICs 48 SEBI DIP Guidelines 48 COGEH 48 Financial Reporting Standards 48 UCITS Directive 48 Innovene operations 48 Och Ziff Funds 48 AML CTF Act 48 Restatement 48 Pa.RAP 48 principles GAAP 48 Balance Sheet Items 48 § #-#-# c [002] 48 Cash Flow Statement 48 Coercive Debt Exchange 48 FSAH 48 SBPA substitution 48 Reconciling Items 48 Advisers Act 48 Hedge ineffectiveness 48 Machinery Directive #/#/EC 48 Vacation Interval sales 48 intangible asset impairments 48 Internal Revenue Code § 48 ended September# 48 Chartered Accountants Accounting Guideline 48 b Excludes 48 Prospectus Supplement dated 48 III.#.# 48 Indenture governing 48 extendible revolving term 48 MMLP Quarterly Report 48 O. Reg 48 ORS #.# [001] 48 SUMMIT FINANCIAL GROUP INC. 48 - unaudited ASSETS [004] 48 ARS § 48 c Consists 48 - - Net [028] 48 Provident Upstream 48 -mintages 48 KRS #A.# [002] 48 VISaer 48 Orosi Mill project 48 #.#.#R 48 Supplemental Schedule 48 LPT Agreement 48 ISDA Master Agreement 48 SUBSEQUENT EVENTS