Sentence examples for reclassifications from inspiring English sources

Under guidelines on what firms can call "proven reserves" issued by America's Securities and Exchange Commission SECC), managerial discretion is allowed and reclassifications tolerated.

However large-scale reclassifications of properties present a real financial danger for landlords, who would face significant drops in income as rents reduced and could have a knock-on effect on any outstanding loans.

In the few months since its summer forecast, the OBR has found a £27bn improvement in revenues through better tax receipts and reclassifications to national insurance, and lower than expected inflation.

Houston school officials are appealing the proposed reclassifications, saying that the problem was not large-scale fraud but sloppy record keeping.

The remainder of the earnings reductions, totaling $92 million from 1997 through 2000, came from what Enron called "prior year proposed audit adjustments and reclassifications," which appear to have been changes previously recommended by Arthur Andersen, Enron's auditors, but not made because the auditors were persuaded the amounts were immaterial.

There were 35 such reclassifications last year, the police said, roughly three times the historical average.

A not-for-dividend organisation with no shareholders, NR effectively moved into the public sector in a reclassification of its status last September when its net debt of more than £30bn came on to the government's books.

Furthermore, Mr Chakrabortty's argument that each Briton is £539 worse off as a result of the reclassification of Network Rail fails to take account of the other half of the balance sheet – Network Rail's debt stands at around 65%-70%-70%its regulated asset base (itself an understatement as a result of historical adjustments).

This issue is a hot one, thanks to Royal Dutch/Shell's continuing crisis over the reclassification in January of one-fifth of its "proven" reserves as merely "probable".

The reclassification of cannabis in 2009, from class C to the more stringent class B, was oddly accompanied by a more liberal approach to policing consumption.

Italy will have to implement the biggest reclassification of loans (€12 billion), with Greek (€8 billion) and German banks (€7 billion) also challenged.