1. Substantiating the quantum of year end adjustment
2. Substantiating again. And getting auditors to audit and sign off on the numbers
3. Working out if there is any other bad news or negative adjustments that could be taken and may as well get all the bad news out together. Also provides a honeypot going forward
4. Working out how to spin the message to investors
1. Substantiating the quantum of year end adjustment2....
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