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Company's planned earnings restatement could violate debt covenants.
U.S. corporations amassed record $1.2 trln last year, Moodys says.
BBA under pressure to come up with alternative way to calculate the benchmark.
CFOs see likely revenue increase in 2012 but a decline in staff. (Lynne Schneider of Hackett)
Company pays 50% more for $300 mln borrowing to fund dividend to owners.