Restatement

Restatement. Any necessary restatement of the Kindred Financial Statements to correct Kindred's failure to record reserves for professional liability claims of approximately $39 million in the Kindred Financial Statements as described in the Request Letter

Restatement. Means that Champion adversely restates net income or shareholders' equity, in any material respect, in any portion of its financial statements as included in a Form 10-K or Form 10-Q filed with the Securities and Exchange Commission in the form of an amendment thereto, press release, Form 8-K or any other method except as is required as a result of a change occurring after the date of the Main Agreement in (i) applicable law or (ii) generally accepted accounting principles promulgated by the... Financial Accounting Standards Board or the Securities and Exchange Commission, which change is implemented by the Company in the manner and at the time prescribed by such law or such generally accepted accounting principle. View More

Restatement. Means that Issuer restates or announces its intention to restate, in any material way, any portion of its financial statements as included (i) in a Form 10-KSB or Form 10-QSB filed with the SEC in the form of an amendment thereto, (ii) in a Form 8-K or in 14 any other filing made with the SEC, or (iii) in a press release or other form of media, except as is required as a result of a change occurring after the date of this Warrant in (1) applicable law or (2) generally accepted... accounting principles promulgated by the Financial Accounting Standards Board or the SEC, which change is implemented by Issuer in the manner and at the time prescribed by such law or such generally accepted accounting principle. View More

Restatement. Means the earlier of (x) the announcement by the Company of its intention to restate any portion of the Company Financial Statements and (y) the announcement of the actual restatement by the Company of any portion of the Company Financial Statements.

Restatement. Restatement means an accounting restatement of any of the Company's financial statements filed with the SEC under the Exchange Act or the Securities Act of 1933, as amended, due to the Company's material noncompliance with any financial reporting requirement under U.S. securities laws, regardless of whether Company or Covered Person misconduct was the cause for such restatement. Restatement includes any required accounting restatement to correct an error in previously issued financial... statements that is material to the previously issued financial statements (commonly referred to as Big R restatements), or that would result in a material misstatement if the error were corrected in the current period or left uncorrected in the current period (commonly referred to as little r restatements). View More