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    Having been there many times I can almost assure you there is no intention to delay regulatory announcements.

    You plan for months, get buy in from all departments, sign contracts with auditors, then guess what? A curve ball or two always comes from left field. Usually it's disagreeing over treatment of accounting standards. Believe me it's that mundane.

    The only forward looking comments that could be included in this upcoming announcement, would be a seperate 'slide show' update style of presentation. Not required, but often done as it's a opportune time to look forward when you are also talking about the past. The rest will be historical facts.
 
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