Under the new rules, companies will be able to choose between smoothed and actual returns.
Any object with a simply connected surface can be smoothed out to look like a sphere.
"I finally smoothed it out on about the 14th tee, " he told me afterward.
He smoothed the cover, which showed a neat, bearded man with his face in shadow.
But advocates argue that such volatility could be smoothed by setting up a buffer fund.
We smoothed out the earnings by taking a ten-year moving average of them.
Goldman could probably have smoothed things over with a few phone calls and meetings, and moved on.
Undoubtedly, their discussions were smoothed by Clinton's recent decision to postpone deployment of a national missile-defense system.
They can recognize the proverbial bumps in the road that can be smoothed out, and fix them.
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Several meetings later, the odd bit of creative difference smoothed over and we were set fair for December.
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He is said to have rolled out in the bottom of a laundry cart, his exit smoothed by bribes.
Although there was plenty of animosity when the deal went down Feb. 22, 2011, time has smoothed things over.
He found that this smoothed the extremes of the ratio and improved its long-term stock market return forecasting ability.
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But that rasping tension is soon smoothed away, as the plot sets off on its daft and hackneyed course.
The five-hour meeting in Zurich also appeared to have smoothed over recent differences between Fifa and the Brazilian government.
The rough edges appear to have smoothed out, but the underlying drive to succeed at all costs is still there.
We cushioned the impact of the transformation with, for instance, price supports that smoothed out the price decline and avoided wholesale bankruptcies.
Note that the trend growth in earnings per share was well below the smoothed line we saw in the previous graph.
In this example, the surface is not simply connected and any smoothed-out object looks like a torus with at least one hole.
My estimate for iPhones represented smoothed out demand, and did not reflect the willingness of consumers to wait for the product upgrade.
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Most of these are mainstream: young gunmen of defeated warlords, previously addled on qat, the local narcotic, having their rough edges smoothed.
Milena smoothed the folds of her skirt and looked out the window.
Returns are smoothed and volatility (risk) declines when a portfolio is diversified.
Perhaps an ancestral flair for diplomacy smoothed his passage into Italy's boardrooms.
You're presented with a mixture of absolute and relative knobs across the surface -- smoothed action on the absolute, notched on the relative.
The ball's organisers smoothed things over by talking to the Hindu Council of Australia, which accepted their assurance that they meant no offence.
For one, the decline appears to be a lot less (smoothed for fluctuations the decline is 50% compared with 25% for return on assets).
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Initial audience hostility also led to some complex sections being smoothed out and simplified - something preview audiences have reportedly reacted to more warmly.
Afterward, each slice was smoothed out and placed on a slide.
As time passed, we smoothed the process and minimized the whining.
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