Define: Restatement
What does "Restatement" mean? The meaning differs based on the contract. We found 4 definitions across 4 companies in SEC filings.
Definition 1 (CAPITAL ONE FINANCIAL CORP, seen in 1 filing)
Restatement means an accounting restatement of the Company s financial statements, covering all or any portion of the Performance Period, due to the noncompliance of the Company with any financial reporting requirement under the securities laws.
Source: CAPITAL ONE FINANCIAL CORP 10-K
Definition 2 (CONSOLIDATED EDISON INC, seen in 1 filing)
Restatement means an accounting restatement due to its material noncompliance with any financial reporting requirement under the securities laws.
Source: CONSOLIDATED EDISON INC 10-K
Definition 3 (Duke Energy CORP, seen in 1 filing)
Restatement means an accounting restatement of its financial statements due to the Corporation s material noncompliance with any financial reporting requirement under the securities laws, including a required accounting restatement to correct an error in previously issued financial statements that (i) is material to the previously issued financial statements, or (ii) would result in a material misstatement if the error were corrected in the current period or left uncorrected in the current period.
Source: Duke Energy CORP 10-K
Definition 4 (Extra Space Storage Inc., seen in 1 filing)
Restatement means an accounting restatement to correct the Company s material noncompliance with any financial reporting requirement under securities laws, including restatements that correct an error in previously issued financial statements (a) that is material to the previously issued financial statements or (b) that would result in a material misstatement if the error were corrected in the current period or left uncorrected in the current period.
Source: Extra Space Storage Inc. 10-K
Data extracted from 4 SEC EDGAR filings across 4 companies. Source: Material contracts (Exhibit 10) filed under Regulation S-K.
This page presents definitions found in actual SEC filings for informational purposes. The specific definition appropriate for your contract may vary based on jurisdiction, industry, and specific circumstances. Consult with a qualified attorney for legal advice.