Unconsolidating terradating com

Rule 4-08(g) requires summarized annual and interim balance sheet and income statement information in a note to an SEC registrant’s financial statements for each of its unconsolidated subsidiaries that meet any of the three significance tests set forth in Rule 1-02(w) of Regulation S-X.

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Specifically, this provision applies to situations where the BDC’s equity investment in a portfolio company exceeds 20% of the BDC’s total assets as of the end of the last fiscal year, or where the change in the fair value of the BDC’s equity investment in a portfolio company during the most recently completed fiscal year exceeds 20% of the BDC’s income for the most recently completed fiscal year.

If a portfolio company triggers any of the tests at the end of a completed fiscal year, then, in addition to the annual audited financial statements required by Rule 3-09, the BDC would be required by other SEC rules to include certain updated interim financial information for the portfolio company in its other SEC filings.

Permeability changes were monitored as a function of time using pure water.

Visualization of coated bead and grains columns by μ-CT provided quantitative information on morphological changes of clay grains/coatings among dry and water-saturated samples.

In contrast, kaolinite particles had a 15% volume increase, which was primarily attributed to the hydration of clay pellets by water.

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