The defendants were accused of scheming to manipulate American Realty's adjusted funds from operations (AFFO), a key financialmetric, in the first half of 2014.
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On the checklist will be funny financialmetrics and multiple share classes.
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Two classes of shares and creative financialmetrics are especially unappetizing.
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Unibail continues to maintain strong financialmetrics despite the challenging European retail property environment.
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The upgrade reflects HK Land's track record of maintaining strong financialmetrics since 2009.
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But in August regulators forced Groupon to pull an unusual accountingmetric called "adjusted consolidated segment operating income" from its offering materials.
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Asset-liability mismatches and unofficial accountingmetrics get both mocked and embraced, just like investment bankers, derivatives and tech stocks before them.