Deloitte
Accounting Research Tool
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Chapter 4 — Initial Public Offerings

4.4 Distributions to Owners

4.4 Distributions to Owners

Example of an SEC Comment
Please revise to separately disclose the pro forma earnings per share reflective of the number of shares whose proceeds will be used to pay the dividend as required by SAB Topic 1.B.3, on the face of the pro forma statement of income.