Chapter 4 — Other Accounting and Financial Reporting Items 4.1 Statement of Cash Flows 4.1.1 Intercompany Transactions 4.2 Discontinued Operations 4.2.1 Discontinued Operations — Carve-Out Entity 4.2.2 Discontinued Operations — Parent 4.3 Earnings per Share 4.4 Accounting Policies of the Carve-Out Entity 4.5 Segment Reporting 4.6 Related-Party Disclosures 4.7 Subsequent Events 4.7.1 Disclosure of Date Through Which Subsequent Events Were Evaluated — Initial Registration Statement 4.8 Effective Dates for Certain Accounting Standards