Consolidating subsidiaries with different year ends

Some listed companies may issue a variety of different shares with different risk profiles to entice investors to support them.

For example, there are ordinary and preference shares – two different classes with different characteristics.

(B) Authority This rule is promulgated under the authority of division (B) of section 1347.15 of the Revised Code that requires each state agency to adopt rules under Chapter 119.

of the Revised Code to regulate access to confidential personal information.

(8) "Information owner" means the individual appointed in accordance with division (A) of section 1347.05 of the Revised Code to be directly responsible for a system. (10) "Personal information" has the same meaning as defined in division (E) of section 1347.01 of the Revised Code.(E) Discretion to vary publication Whenever the superintendent of insurance determines that the subject matter of public notice is of an unusual nature and appropriate for more widespread publication, the superintendent may direct that such notice be also made in newspapers of general circulation of not less than ten thousand in one or more of the following counties: Mahoning, Montgomery, Summit and Athens.Whenever the subject matter of public notice is of a regional nature, the superintendent of insurance may direct such special publication as appropriate.(16) "Upgrade" means a substantial redesign of an existing computer system for the purpose of providing a substantial amount of new application functionality, or application modifications that would involve substantial administrative or fiscal resources to implement, but would not include maintenance, minor updates and patches, or modifications that entail a limited addition of functionality due to changes in business or legal requirements.(D) Procedures for accessing confidential personal information (as required by divisions (B)(1) and (B)(5) to (B)(8) of section 1347.15 of the Revised Code).

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"Employee of the state agency" is limited to the specific employing state agency.

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