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February 19, 2009
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Premier Article  10-K Hot Topic Box: Disclosing Counterparty Risk

There was an uptick in bankruptcy filings last year and counterparty risk has become more salient. This year’s 10-Ks will therefore need to focus not only on risks to the company itself, but also on those posed to it by third-parties, such as the potential insolvency of its suppliers or distributors…
 
 
 
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