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FASB & EITF UPDATE Financial Reporting Update October 21, 2004 - page 15 / 47

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15 / 47

New! EITF Consensus Effective in 2004

Issue 02-14

In-substance common stock is an investment that has risk and reward characteristics that are substantially similar to the entity’s common stock

Subordination

Risks and rewards of ownership

Obligation to transfer value

Effective for periods beginning after 9/15/04

Significant Influence – No vote

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