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F THE OPEN JOINT STOCK COMPANY LONG-DISTANCE AND INTERNATIONAL TELECOMMUNICATIONS ROSTELECOM FOR THE PERIOD FROM 1 JANUARY TO 31 DECEMBER 2008 To the shareholders of the Open Joint Stock Company Long-Distance and International Telecommunications Rostelecom INFORMATION ON THE AUDIT FIRM Name of the audit firm: Closed Joint Stock Company KPMG. Location (legal address): 18/1, Olympiysky prospect, Room 3035, Moscow 129110. Postal address: Naberezhnaya Tower Complex, Block C, 18, Kra.

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Item 601(b)(10) requires the filing of material contracts. A contract for the acquisition of real estate must be filed if consideration in excess of 15% of the fixed assets of the company is paid for the real estate.

Item 601(b)(97) of Reg S-K requires companies to file a copy of their clawback policy as Exhibit 97 to Form 10-K.

Regulation S-K is a Securities and Exchange Commission (SEC) regulation that outlines how registrants should disclose material qualitative descriptors of their business on registration statements, periodic reports, and any other filings. The text of Regulation S-K can be found in 17 CFR Part 229.

Mandated by the Securities Act of 1933, SEC Regulation S-K dictates the reporting requirements for various SEC filings used by public companies. Regulation S-K applies to SEC Form S-1, which is the registration statement companies file with the SEC during their IPO, or initial public offering.

Question: Item 10(e) of Regulation S-K prohibits adjusting a non-GAAP financial performance measure to eliminate or smooth items identified as non-recurring, infrequent or unusual when the nature of the charge or gain is such that it is reasonably likely to recur within two years or there was a similar charge or gain ...

Regulation S-K is generally focused on qualitative descriptions while the related Regulation S-X focuses on financial statements.

The pay versus performance disclosures required by Item 402(v) of Regulation S-K require registrants to disclose information about the relationship between executive compensation paid and the financial performance of the registrant.

However, the overarching purpose of Regulation S-K is to enable investors to make more informed decisions with qualitative data, instead of pure financial statement information. With so many different factors that can impact the decision to invest, these disclosures provide insight into human capital disclosure.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232