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spec: Also in early 1999 , a bird previously released in California but returned to captivity because of behavioral problems was re-released into Arizona , and a 1997-hatched chick was released in Monterey County . Since an FDF file only includes the form data and not the form itself , it is much smaller and more lightweight that the complete PDF form , making it more efficient to manipulate . I would now like to discuss the expected term assumption that is needed to use a closed-form option pricing model , such as the Black-Scholes-Merton model.5 When developing an estimate of expected term for input into a closed-form model , Statement 123R notes that there may be several different sources of information available , such as a company 's historical data , industry averages , or academic research.6 When the SAB was being developed , the staff understood that there were minimal sources of publicly available information that could assist companies in determining the period of time that an employee share option would remain outstanding . She worked at children 's hospital which had to evacuate , and is just reopening this week . This process is being studied using stochastic and other approaches . There is a lot of data . I started off by saying that I am going to talk about materiality , but I am actually going to talk mainly about something you have to do before you can even perform a materiality assessment - that is the quantification of errors . As a result , the changes in the redemption values for this instrument would be recognized over the period from the date of issuance to the earliest possible redemption date using either of the two methods specified in Topic D-98 . As clients or prospective clients of a pension consultant , you should have information about the pension consultant ’ s conflicts of interest in order to assess the objectivity of the advice that is or may be provided by the pension consultant . Or you can arrange for staggered trust fund payouts when your children reach certain ages ( say 30 , 40 and 45 ) .