Page 117 - Bankruptcy Volume 1

 The appointment of any receiver under state or federal law

 Any material events relating to the reorganization

 Whether any liquidation payments (in the case of the liquidating Chapter 11) will be made to se-
curity holders

 Emergence from bankruptcy

 Completion of any plan of liquidation

Post-reorganization filings under the Securities Act of 1933 or the Exchange Act must include audited
financial statements prepared in accordance with GAAP for all periods for which audited financial
statements are required, even though the issuer may have been subject to bankruptcy proceedings during
some portion of those periods.

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