Hester has made progress improving the bank's health, trimming its once-sprawling balance sheet and returning most key businesses to profitability.

WSJ: Hester at RBS Turns Down $1.5 Million Bonus

International regulations known as Basel III will increase the costs of holding minority stakes in financial institutions, forcing big banks to set aside more capital in order to maintain regulators' key measures of balance-sheet strength.

WSJ: Goldman Sachs Selling ICBC Stake

He also indicated that Apple would likely continue to use its balance sheet to do partnerships to secure supplies of key components.

FORBES: Apple Plots Move To Expand iPhone's Market Share

The AFMC windfall report is the second in a series of Red Flag reports that focus on culliing key details from the Financial Footnotes.. Our first Red Flag report focused on off-balance sheet debt and how it affects over 2900 companies.

FORBES: Black Liquor Tax Credit Clouds Paper Companies' Earnings