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A snowcapped backdrop to Seattle and Puget Sound, Mount Rainier is a slumbering giant that last erupted in the 1890s. One of the world’s oldest national parks, Mount Rainier became part of...

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ASC 310-20-25-19 provides guidance on recognizing syndication fees received for arranging the syndication. The entity managing a loan syndication (the syndicator) shall recognize loan syndication fees when the syndication is complete unless a portion of the syndication loan is retained.

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We introduce CLEVER, the first curated benchmark for evaluating the generation of specifications and formally verified code in Lean. The benchmark comprises of 161 programming problems; it evaluates both formal speci-fication generation and implementation synthesis from natural language, requiring formal correctness proofs for both.

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Figure FG 3-5 summarizes how to perform the 10% test for a loan syndication and loan participation. The accounting for each lender in a term loan syndicate can be different; one lender’s loan may be considered modified, while another’s may be considered extinguished.

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