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Next time you see a member of the team that puts together your company’s annual report, give that person a pat on the back. They’ll need it this year. Coming fresh off 2002–a year in which corporate scandals and accounting shenanigans seemed almost daily revelations–regulators, and more importantly investors, are in no mood to be toyed with, let alone lied to. The premium in year-end wrap-ups must be on telling it straight and telling it simply. In other words, junk the footnotes.

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