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StonkMaster

04/07/26 12:51 PM

#820626 RE: norisknorewards #820624

And?
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LessIsMore

04/07/26 1:00 PM

#820628 RE: norisknorewards #820624

No separate financial statements for Advent in the 10-K

In connection with the acquisition, the Company obtained from the Securities and Exchange Commission, pursuant to its authority under Rule 3-13 under Regulation S-X, a waiver from the requirements of Rule 3-05 and Article 11 of Regulation S-X to provide certain financial statements of Advent under Rule 3-05 of Regulation S-X and pro forma financial information relating to the acquisition. Accordingly, the Company will not provide such pro forma information under Item 9.01 of Form 8-K.

SEC Rule 3-13 of Regulation S-X allows companies to request relief from certain financial statement disclosure requirements. Specifically, it gives the SEC staff the authority to permit the omission or substitution of financial statements when it is consistent with the protection of investors. Companies can seek this relief if they believe that the required financial information is burdensome or not material to investors. Additionally, Rule 3-13 permits companies to omit, add, or substitute information in their financial statements as needed.