Extract to table

1978) ("[N]o showing of scienter is required to establish a violation of § 13(a) of the Exchange Act and the rules thereunder

A violation of Section 10(b) and Rule 10b-5 requires proof of scienter — the defendant must have acted with knowledge of the falsity or with reckless disregard for the truth

Qualitative Counterarguments Under SAB 99: SAB 99 establishes that a misstatement should not be deemed immaterial solely because it falls below a quantitative threshold; the Commission and its staff must also consider qualitative factors

A cease-and-desist order becomes a matter of public record, must be disclosed in BRB's periodic filings, and may trigger notification obligations to the OCC and other banking regulators

ASC 326-20-30-3 states that "[a]n entity shall not adjust its estimate of expected credit losses to the point estimate in a range if that point estimate does not reflect the entity's expectations