http://www.sec.gov/spotlight/fairvalue.htmwill be affected by changes in the fair value of the underlying security. %G� �%@ The evolving nature of derivatives and the applicable generally accepted accounting principles. As new forms of derivatives are developed, in- terpretive accounting guidance for them may not be issued until after the derivatives are broadly used in the marketplace. In addition, gen- erally accepted accounting principles for derivatives may be subject to frequent interpretation by various standard-setting bodies. Evolving interpretative guidance and its applicability increase the inherent risk for valuation and other assertions about existing forms of derivatives. %G� �%@ Significant reliance on outside parties. An entity that relies on exter- nal expertise may be unable to appropriately challenge
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