Accounting Conditions Codification (“ASC”) 323, infra footnote forty-two (bringing instances in which an owner may not have high determine) forty five. Find proposed Signal dos-01(c)(1)(ii)(A) (replacing the phrase “number otherwise beneficial owners of over 10% of your review buyer’s security securities” which have “of use citizens (known because of sensible query) of the review buyer’s security securities, where particularly of …