91.   A previous accord was called off after the SEC ordered Peer Review to restate its financial statements.

92.   A stronger peso accounted for most gains booked because of monetary correction, as the accounting practice is called for adjusting financial statements for inflation and foreign exchange swings.

93.   A written log was kept of all who received the financial statement because of its sensitivity.

94.   According to audit documents, the museum waited until year-end to prepare financial statements instead of preparing them each month for the board to review.

95.   According to the Mathew memo, investigators were trying to find out whether Symington used a system of codes to distinguish which financial statements were prepared for which lenders.

96.   According to Schindler, Symington instructed Reibel on the figures to put in each financial statement.

97.   ACLN is the third European company that trades on a major U.S. stock market to have the accuracy of its financial statements questioned in the last year.

98.   Accounting rules permitted the company to previously record these expenses as assets in its financial statements.

99.   ACLN says that it is not associated with Merhi and that its financial statements are accurate.

100.   Additionally, she said, banks want information such as start-up costs, projected sales and personal financial statements.