class action, page-8

Accounting for trade receivables and loans will not be impacted by SFAS No. 115. Similar to MES, present accounting for Marketable Debt Securities (MDS)depends upon their classification as current or noncurrent, which hinges upon management's intent to convert the MDS into cash within the operating cycle.

Is this MDS what they are talking about? If so, hinges on managements decision (which can change).