Coffee shop patrons are 28 percent more likely than the average American adult to be single and 70 percent more likely to have a post graduate degree. The average age of specialty coffee drinkers is According to the National Coffee Association, seniors drink more coffee away from home, while toyear-olds drink more coffee at home. Seniors are discovering gourmet coffee more and more as the overall percentage of coffee drinkers over the age of 60 jumped from 9 percent in to 13 percent in
Securities and Exchange Commission. Final rule; request for comments. As directed by Section a of the Sarbanes-Oxley Act ofwe are adopting rules to require an issuer's principal executive and financial officers each to certify the financial and other information contained in the issuer's quarterly and annual reports.
The rules also require these officers to certify that: In addition, we are adopting previously proposed rules to require issuers to maintain, and regularly evaluate the effectiveness of, disclosure controls and procedures designed to ensure that the information required in reports filed under the Securities Exchange Act of is recorded, processed, summarized and reported on a timely basis.
Comments on the extension of the certification requirement to definitive proxy and information statements should be received on or before 30 days after publication in the Federal Register.
Comments should be submitted in triplicate to Jonathan G. Comments also may be submitted electronically at the following electronic mail address: To help us process and review your comments more efficiently, comments should be submitted by one method only.
All comment letters should refer to File No. S; this file number should be included in the subject line if electronic mail is used.
Electronically submitted comment letters will be posted on the Commission's Internet website http: Borges, Special Counsel, or Elizabeth M. Murphy, Chief, Office of Rulemaking, Division of Corporation Finance, ator, with respect to issuers of asset-backed securities, Paula Dubberly, Chief Counsel, Division of Corporation Finance, ator, with respect to investment companies, Tara L.
Section also requires these officers to certify that: On June 14,we proposed rules that would have required a company's principal executive officer and principal financial officer to certify the contents of the company's quarterly and annual reports.
Finally, the June Proposals would have required companies to undertake an annual evaluation of these procedures under the supervision of management. Shortly after enactment of the Act, we provided supplemental information on the Act and the June Proposals. We received comment letters in response to the June Proposals.
While Section of the Act requires an issuer's principal executive and financial officers to make specific certifications regarding their responsibilities to establish and maintain internal controls, it does not directly address the issuer's responsibility for controls and procedures related to the issuer's Exchange Act reporting obligations.
Because of the broad scope of Section of the Act, the new rules are applicable to all types of issuers that file reports under Section 13 a or 15 d of the Exchange Act, including foreign private issuers, banks and savings associations, issuers of asset-backed securities, small business issuers and registered investment companies.
Certification of Quarterly and Annual Reports A. Rule Requirements As adopted, new Exchange Act Rules 13a and 15d require an issuer's principal executive officer or officers and the principal financial officer or officers, or persons performing similar functions, each to certify in each quarterly and annual report, including transition reports, filed or submitted by the issuer under Section 13 a or 15 d of the Exchange Act 34 that: For purposes of the new rules, "disclosure controls and procedures" are defined as controls and other procedures of an issuer that are designed to ensure that information required to be disclosed by the issuer in the reports filed or submitted by it under the Exchange Act 37 is recorded, processed, summarized and reported, within the time periods specified in the Commission's rules and forms.
Discussion of Certification Requirement 1.This article needs additional citations for verification. Please help improve this article by adding citations to reliable attheheels.comced material may be challenged and removed.
(August ) (Learn how and when to remove this template message). * Provide a separate certification for each principal executive officer and principal financial officer of the registrant. See Rules 13a and 15d government's proposed findings OF FACT AND CONCLUSIONS OF LAW The United States, by and through its attorneys, hereby submits the following Proposed Findings of Fact and Conclusions of Law with respect to the petitions to revoke the probation of Urethane Applications, Inc.
(UAI) and the supervised release of Donald Freeman. (a) Findings and Conclusions.
Effective Investigation Reports Tips to Writing it Right! Ethics, Compliance and Audit Services • Do not purport to draw conclusions of law. 26 Effective Investigation Reports Tips to Writing it Right! Author: WHC Created Date. Report conclusion. Reports that are primarily analytical usually require conclusions. These are sometimes combined with recommendations. Proposals often use conclusions to provide a final word to the readers (i.e. the potential donors) because having an impact at the end of the proposal is important. Australasian Legal Information Institute (AustLII), a joint facility of UTS and UNSW Faculties of Law.
(1) In General. In an action tried on the facts without a jury or with an advisory jury, the court must find the facts specially and state its conclusions of law separately.
The findings and conclusions may be stated on the record after the close of the evidence or may appear in an opinion or a memorandum of decision filed .
David Kline is a Pulitzer-Prize-nominated journalist, author, and communications strategist who has consulted for many of the most important IP-focused firms in the world. His journalism has. Conclusion of Law Law and Legal Definition A conclusion of law is a determination by a judge or ruling authority regarding the law that applies in a particular case.
It is opposed to a finding of fact, which interprets the factual circumstances to which the law .