Balance Sheet Reclassifications definition

Balance Sheet Reclassifications. The following table summarizes certain reclassifications made to the Cigna historical balance sheet to conform to the pro forma balance sheet presentation:
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Balance Sheet Reclassifications. CPS out of balance (intercompany balancing account) Reclass dividends recorded in equity to payable to FDC Intra-equity reclass re: 1990 recapitalization Correct purchase accounting classifications re: Consolidated Collections acquisition Reclass intercompany payables/receivables, acquisition reserves True up trust cash, pension liability Not recorded by NCI because already recorded by FDC (or zero impact to FDC) Adjust income tax liability/deferred asset/liability Push down adjustments (e.g., goodwill, purchase accounting, etc.) Correct equity for effect of 1996 CPS overhead charge (zero impact to FDC) Prior period adjustments not recorded Remove Phoenix Collections Alliance asset & related liability Q3 ▇▇▇▇ ▇&▇ adjustments reflected in the audited financials, not recorded on the general ledger Adjust equity for impact of 6/30/97 audit adjustments recorded in 9/97 10/97 & ▇▇/▇▇ ▇&▇ adjustments (should be immaterial) SCHEDULE 4.2 DEVELOPMENTS SINCE SEPTEMBER 30, 1997 SCHEDULE 4.2 DEVELOPMENTS SINCE SEPTEMBER 30, 1997
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Related to Balance Sheet Reclassifications

  • SEC Off-Balance Sheet Rules means the Disclosure in Management’s Discussion and Analysis About Off-Balance Sheet Arrangements, Securities Act Release No. 33-8182, 68 Fed. Reg. 5982 (Feb. 5, 2003) (codified at 17 CFR pts. 228, 229 and 249).

  • Company Balance Sheet means the consolidated balance sheet of the Company and its Subsidiaries as of December 31, 2019 and the footnotes thereto set forth in the Company’s annual report on Form 10-K for the fiscal year ended December 31, 2019.

  • Company Balance Sheet Date means December 31, 2023.

  • Reclassification An upgrade of a position to a higher classification as a result of the gradual increase of the duties being performed by the incumbent in such position.

  • Interim Balance Sheet Date has the meaning set forth in Section 3.06.