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If a registrant believes our disclosure requests would result in disclosure that is not material , or worse , is redundant of other disclosure in the filing , I hope they will engage in dialogue with the staff to ensue that the user is getting the information that they need and is not being inundated with elevator music . With respect to the first recommendation  that pension consultants consider policies and procedures to insulate their advisory activities from other activities  we noted in our Report that policies and procedures in this area would govern the process used to identify , recommend , and monitor money managers or mutual funds for an advisory client in ways that would prevent consideration of a money manager ’ s or mutual fund ’ s other business relationships with the consultant or its affiliates from entering into the recommendation . At this point , we are not considering requiring XBRL , but we are gathering information and assessing its benefits to preparers , users , and regulators such as the Commission . Instead , the settlement gain or loss is the amount by which the contractual terms are favorable or unfavorable to market prices as the Task Force did not want to require settlement gains and losses for at-market contracts that have a fair value due to synergies , customer relationships or other factors . ( I have addressed myself to men , because ballet for women is not considered unusual in our culture and needs no justification . But in any event , the point is that you cannot buy a company with which you have an unfavorable relationship , such as a supply contract or a lawsuit , and bury the buy out of the unfavorable relationship in goodwill . To qualify as a well-known seasoned issuer , a company must be eligible to file on Form S-3 or F-3 , and have at least $ 700 million in worldwide public float of common equity or have issued within the preceding 3 years $ 1 billion in non-convertible , non-equity , securities in a registered offering for cash .