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As to deregistration , there have been predictions that there would be a rush of companies - both U.S. and non-U.S . Aside from the necessity to explain a companies ' business activities , management also needs to provide financial statements and discuss results of operations , cash flow , liquidity and financial condition in MD & A. Remember , reporting is a communication exercise , not a compliance exercise . Based on the view that the financing entity effectively has acted as the dealer 's agent , we concluded that upon purchase of the inventory , the dealer should report the increase in the third-party loan in substance as a financing cash inflow , with a corresponding operating cash outflow for the increase in inventory . Italian ad agio means " at ease " ; but adage is probably the most fatiguing part of class . We forget that they are athletes and that like other athletes they use equipment .