The accounting provision does not require any more money from the United States.
So maybe that's enough of an accounting provision.
Not so; depletion allowance is an accounting provision that assumes the trust is using up a finite amount of its reserves each year.
The loss, largely a result of financial charges and other accounting provisions, came despite an 8percentt revenue increase -- to 29.9 billion euros from 26.4 billion euros in the first half of last year.
Regulators were softening the widely resented mark-to-market accounting provisions that had, in effect, compelled banks to acknowledge, rather than obfuscate, how toxic their toxic assets might be.
But after adjusting for accounting provisions connected to various acquisitions, as the technology sector is increasingly doing, earnings were 50 cents a share, a penny more than the consensus of analysts, according to First Call/Thomson Financial.
Last Friday, Sands took a surprisingly different tack; in the first glimmer of acknowledgement that it might have an F.C.P.A. problem, the company reported that, in fact, it had probably violated accounting provisions in the law.
So even if no charges can be brought for any foreign bribery, at a minimum it could be charged with violating the accounting provisions of federal securities law for not properly disclosing the payments made by Wal-Mart de México.
The amendment includes a financial assistance component for countries that can already access the Protocol's Multilateral Fund, and leaves unchanged the reporting and accounting provisions of the UN Framework Convention on Climate Change and Kyoto Protocol on HFC emissions.
That statement, however, appears not to take into account provisions that allow the S.E.C. to increase a bounty if a whistle-blower notified a company's compliance program first.
