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The new rules also allow more information to reach investors . Each of the articles in this Learning Center provide clear , concise and relevant information to the modern world of programming with Acrobat and PDF . This JavaScript tip from ARTS PDF 's Sean Stewart allows for the addition of time and date stamps , expiry dates or other information to give you even greater control of your sensitive PDF documents . 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 . Preparers , auditors , advisors , standard-setters and regulators need to remember that users may be suffering from disclosure overload . So , the five items I've discussed are the simplest things I can think of to ensure that financial statements and related disclosure are complete , accurate , and relevant for users : learn to use technology better , do n't forget education , reduce complexity , use judgment , and reduce disclosure overload . These positions go back at least as far as 1700 ; of these the most conspicuous is the fifth , in which the feet are crossed one in front of the other , toe to heel and heel to toe ( if you're perfectly turned out ) . And the final area is reducing disclosure overload . ( There is some evidence that Didelot ( Question D.8.e ) may have had his dancers on pointe .