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Deloitte's Roadmap: SEC Reporting Considerations for Equity Method Investees

Appendix A — Regulation S-X, Rules 1-02(l), 1-02(w), 1-02(bb), 3-09, 3-13, 4-08(g), 5-03(b)(12), 8-03, and 10-01(b)(1)

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