Whether there have been any significant changes in:
o the status of items accounted for on the basis of estimated or tentative, preliminary, or inconclusive data;
o significant contingent liabilities or commitments existing at the balance sheet date;
o capital, long-term debt, or working capital since the balance sheet date; or
o financial condition, business activities, or operations since the balance sheet date.
o whether there have been any significant new contingent liabilities or commitments;
o whether there have been any unusual adjustments since the balance sheet date; and
o whether any other matters have occurred that would materially affect the financial statements or that should be disclosed to keep them from being misleading. (This includes appropriate inquiries regarding subsequent events of material investees accounted for by the equity method.)