D.2 Use of These Sample Disclosures
Portions of certain sample disclosures in this document are based on actual disclosures
from public filings. Details that would identify the registrants have been removed,
including dollar amounts and specific references to the business.
The sample disclosures are intended to provide general information only. While entities
may use them to help assess whether they are compliant with U.S. GAAP and SEC
requirements, they are not all-inclusive and additional disclosures may be deemed
necessary by entities or their auditors. Further, the sample disclosures are not a
substitute for understanding reporting requirements or for the exercise of judgment.
Entities are presumed to have a thorough understanding of the requirements and should
refer to accounting literature and SEC regulations as necessary.