(E)the term “person” has the meaning given insection 78c(a)(9) of this titleand also includes two or more persons acting as a partnership, limited partnership, syndicate, or other group, but does not include a foreign central bank. (i)Each financial report that contains financial statements, and that is required to be prepared in accordance with (or reconciled to) generally accepted accounting principles under this chapter and filed with the Commission shall reflect all material correcting adjustments that have been identified by a registered public accounting firm in accordance with generally accepted accounting principles and the rules and regulations of the Commission. (j)Not later than 180 days after, the Commission shall issue final rules providing that each annual and quarterly financial report required to be filed with the Commission shall disclose all material off-balance sheet transactions, arrangements, obligations (including contingent obligations), and other relationships of the issuer with unconsolidated entities or other persons, that may have a material current or future effect on financial condition, changes in financial condition, results of operations, liquidity, capital expenditures, capital resources, or significant components of revenues or expenses. (k)


15 USC § 78m(h)(8)(E)

Scoping language

None: Default is title Scope
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