When the Q3-2013 financials were published (late) on November 18th, anything significant occurring after September 30th known to management having material bearing on the financial condition of the Company should have been mentioned in a "Subsequent Events" footnote accompanying the financials. Especially, in this case since the change was beneficial to the Company's long-suffering shareholders. The absence of the SE footnote clearly indicates that the rate-change was backdated if, as you've stated, the change became effective October 1st.