Form 8-K

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, RLaVXH6lNX5HmUOh+3opp8aorpbTVP9nYFb7rDl4HL1N3O0dvNeHKFEjQ/jWIUzY rT+DRXuzvH2AQ2ltUUff3A== 0001193125-07-153838.txt : 20070712 0001193125-07-153838.hdr.sgml : 20070712 20070712105412 ACCESSION NUMBER: 0001193125-07-153838 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 6 CONFORMED PERIOD OF REPORT: 20070710 ITEM INFORMATION: Other Events ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20070712 DATE AS OF CHANGE: 20070712 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LEHMAN BROTHERS HOLDINGS INC CENTRAL INDEX KEY: 0000806085 STANDARD INDUSTRIAL CLASSIFICATION: SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211] IRS NUMBER: 133216325 STATE OF INCORPORATION: DE FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-09466 FILM NUMBER: 07975569 BUSINESS ADDRESS: STREET 1: LEHMAN BROTHERS STREET 2: 745 SEVENTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: 2125267000 MAIL ADDRESS: STREET 1: LEHMAN BROTHERS STREET 2: 745 SEVENTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10019 FORMER COMPANY: FORMER CONFORMED NAME: SHEARSON LEHMAN HUTTON HOLDINGS INC DATE OF NAME CHANGE: 19901017 8-K 1 d8k.htm FORM 8-K Form 8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of

the Securities Exchange Act of 1934

Date of Report (date of earliest event reported):

July 10, 2007

Lehman Brothers Holdings Inc.

(Exact name of registrant as specified in its charter)

Delaware

(State or other jurisdiction of incorporation)


1-9466		13-3216325
(Commission File Number)		(IRS Employer Identification No.)

745 Seventh Avenue New York, New York		10019
(Address of principal executive offices)		(Zip Code)

(212) 526-7000

Registrant’s telephone number, including area code:

Not Applicable

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

¨	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01.

Other Events.

Attached as Exhibit 100 to this Current Report on Form 8-K (the “Form 8-K”) are the following materials from Lehman Brothers Holdings Inc.’s Quarterly Report on Form 10-Q for the quarter ended May 31, 2007, filed with the Securities and Exchange Commission on July 10, 2007, formatted in XBRL (eXtensible Business Reporting Language): (i) Consolidated Statement of Income for the three and six months ended May 31, 2007 and 2006, respectively; (ii) Consolidated Statement of Financial Condition at May 31, 2007 and November 30, 2006; and (iii) Consolidated Statement of Cash Flows for the six months ended May 31, 2007 and 2006, respectively. Users of this data are advised pursuant to Rule 401 of Regulation S-T that the financial and other information contained in the XBRL documents are unaudited and these are not the official publicly filed financial statements of Lehman Brothers Holdings Inc. The purpose of submitting these XBRL formatted documents is to test the related format and technology and, as a result, investors should continue to rely on the official version of the furnished documents and not rely on the information in this Form 8-K, including Exhibit 100, in making investment decisions.

In accordance with Rule 402 of Regulation S-T, the information in this Form 8-K, including Exhibit 100, shall not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liability of that section, and shall not be incorporated by reference into any registration statement or other document filed under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference to this Form 8-K.

Item 9.01.

Financial Statements and Exhibits

(d)

Exhibits

The following Exhibit is furnished as part of this Report.



Exhibit 100		The following materials from Lehman Brothers Holdings Inc.’s Quarterly Report on Form 10-Q for the quarter ended May 31, 2007, filed on July 10, 2007, formatted in XBRL (eXtensible Business Reporting Language): (i) Consolidated Statement of Income for the three and six months ended May 31, 2007 and 2006, respectively; (ii) Consolidated Statement of Financial Condition at May 31, 2007 and November 30, 2006; and (iii) Consolidated Statement of Cash Flows for the six months ended May 31, 2007 and 2006, respectively.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Report to be signed on its behalf by the undersigned hereunto duly authorized.


	LEHMAN BROTHERS HOLDINGS INC.

Date: July 10, 2007	By:	/s/ James J. Killerlane III
		James J. Killerlane III
		Vice President Assistant Secretary

EXHIBIT INDEX


Exhibit 100		The following materials from Lehman Brothers Holdings Inc.’s Quarterly Report on Form 10-Q for the quarter ended May 31, 2007, filed on July 10, 2007, formatted in XBRL (eXtensible Business Reporting Language): (i) Consolidated Statement of Income for the three and six months ended May 31, 2007 and 2006, respectively; (ii) Consolidated Statement of Financial Condition at May 31, 2007 and November 30, 2006; and (iii) Consolidated Statement of Cash Flows for the six months ended May 31, 2007 and 2006, respectively.

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Adjustment Realized Gains/(Losses) on Sale of Equity Investments Adjustments to Realized Gains (Losses) on Sale of Equity Investments Adjustment Realized Gains/(Losses) on Sale of Equity Investments - Total The gains and losses included in earning resulting from the sale of debt and equity securities. Adjustment Realized Gains/(Losses) on Sale of Investments Adjustments to Realized Gains (Losses) on Sale of Investments Adjustment Realized Gains/(Losses) on Sale of Investments - Total The gains and losses included in earning resulting from the sale of debt and equity securities. Adjustment Realized Gains/(Losses) on Sale of Investments Adjustments to Realized Gains (Losses) on Sale of Investments Adjustment Realized Gains/(Losses) on Sale of Investments - Total Charges resulting from the consolidation and/or relocation of operations, or the disposition or abandonment of operations or productive assets. These charges may be incurred in connection with a business combination, and change in strategic plan, or a managerial response to declines in demand, increasing costs or other environmental factors. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Restructuring Charges Restructuring Charges Restructuring Charges - Total Disclosure about the details of restructuring-related charges provided/used during an accounting period Restructuring Charges Restructuring Charges Restructuring Charges - Total Adjustment September 11th Remediation Adjustment September 11th Remediation Adjustment September 11th Remediation Adjustment September 11th Remediation - Total Adjustment to eliminate the non-cash income (loss) included in Net Income for the change in the value of trading securities. Unrealized Gain/(Loss) on Securities Unrealized Gain/(Loss) on Securities Unrealized Gain/(Loss) on Securities - Total Adjusted write off of Asset not to be included in the operating assets and liabilities; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Write Off of Asset Adjustment Write Off Asset Adjustment Write Off of Asset - Total Adjusted write off of Goodwill; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Write Off of Goodwill Adjustment Write Off Goodwill Adjustment Write Off of Goodwill - Total Adjusted write off of Intangible Assets excluding Goodwill not to be included in the operating assets and liabilities; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Write Off of Intangible Asset Excluding Goodwill Adjustment Write Off of Intangible Asset Excluding Goodwill Adjustment Write Off of Intangible Asset Excluding Goodwill - Total Adjusted write off of Inventory not to be included in the operating assets and liabilities; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Write Off of Inventory Adjustment Write Off Inventory Adjustment Write Off of Inventory - Total Adjusted of Other write off not otherwise defined; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Write Off of Other Adjustment Write Off Other Adjustment Write Off of Other - Total Adjusted of Other write off not otherwise defined; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Write Off of Other Adjustment Write Off Other Adjustment Write Off of Other - Total American Depository Share equivalent basic and diluted earnings (net income) per Outstanding Share. A share issued under deposit agreement that represents an underlying security in the issuer's home country. The term ADR and ADS are often thought to be the same. Technically, an ADS is the actual share trading, while an ADR represents a bundle of ADSs. ADS Equivalent Basic and Diluted Earnings Per Share ADS Equivalent Basic and Diluted Earnings Per Share ADS Equivalent Basic and Diluted Earnings Per Share - Total American Depository Share equivalent basic earnings (net income) per Outstanding Share. A share issued under deposit agreement that represents an underlying security in the issuer's home country. The term ADR and ADS are often thought to be the same. Technically, an ADS is the actual share trading, while an ADR represents a bundle of ADSs. ADS Equivalent Basic Earnings Per Share ADS Equivalent Basic Earnings Per Share ADS Equivalent Basic Earnings Per Share - Total American Depository Share equivalent diluted earnings (net income) per Outstanding Share. A share issued under deposit agreement that represents an underlying security in the issuer's home country. The term ADR and ADS are often thought to be the same. Technically, an ADS is the actual share trading, while an ADR represents a bundle of ADSs. ADS Equivalent Diluted Earnings Per Share ADS Equivalent Diluted Earnings Per Share ADS Equivalent Diluted Earnings Per Share - Total American Depository Share equivalent Weighted Average Number of Shares Outstanding where Basic and Diluted are the same and reported as a single line Weighted Average Number Basic and Diluted Shares Outstanding Weighted Average Number Basic and Diluted Shares Outstanding Weighted Average Number Basic and Diluted Shares Outstanding - Total American Depository Share equivalent Adjustment to the Weighted Average Number of Basic and Diluted Shares Outstanding Weighted Average Number Basic and Diluted Shares Outstanding Adjustment Weighted Average Number Basic and Diluted Shares Outstanding Adjustment Weighted Average Number Basic and Diluted Shares Outstanding Adjustment - Total American Depository Share equivalent adjustment to the Weighted Average Number of Shares Outstanding where Basic and Diluted are the same Weighted Average Number Basic Diluted Shares Outstanding ProForma Weighted Average Number Basic Diluted Shares Outstanding ProForma Weighted Average Number Basic Diluted Shares Outstanding ProForma - Total American Depository Share equivalent basic Weighted Average Number of Shares Outstanding ADS Equivalent Weighted Average Shares Outstanding - Basic ADS Equivalent Weighted Average Number of Shares Outstanding ADS Equivalent Weighted Average Shares Outstanding - Basic - Total American Depository Share equivalent basic Adjustment to the Weighted Average Number of Basic Shares Outstanding Weighted Average Number Basic Shares Outstanding Adjustment Weighted Average Number Basic Shares Outstanding Adjustment Weighted Average Number Basic Shares Outstanding Adjustment - Total American Depository Share equivalent basic Proforma Weighted Average Number of Shares Outstanding ProForma Weighted Average Shares Outstanding - Basic ProForma Weighted Average Number of Shares Outstanding ProForma Weighted Average Shares Outstanding - Basic - Total American Depository Share equivalent Weighted Average Number of Diluted Shares Outstanding Weighted Average Shares Outstanding - Diluted Weighted Average Number of Diluted Shares Outstanding Weighted Average Shares Outstanding - Diluted - Total American Depository Share equivalent adjustment to the Weighted Average Number of Diluted Shares Outstanding Weighted Average Number Diluted Shares Outstanding Adjustment Weighted Average Number Diluted Shares Outstanding Adjustment Weighted Average Number Diluted Shares Outstanding Adjustment - Total American Depository Share equivalent ProForma Weighted Average Number of Diluted Shares Outstanding ProForma Weighted Average Shares Outstanding - Diluted ProForma Weighted Average Number of Diluted Shares Outstanding ProForma Weighted Average Shares Outstanding - Diluted - Total Current Receivables arising from administrative and advisory fees associated with the reporting entity which are usually due within 1 year (or one business cycle). The Administrator provides administrative functions to the Fund as well as other clerical services. The Administrator also prepares financial and regulatory reports for the Fund. Investment advisory fees are charge by businesses that specializes in providing investment advice for a fee. All advisers of an advisory service must be registered with the Securities and Exchange Commission. Advisory and Administrative Fees Receivables - Current Advisory and Administrative Fees Receivables - Current Advisory and Administrative Fees Receivables - Current - Total Deduct the market value of all short securities differences unresolved for 7 business days after discovery and the market value of any long security differences where such securities have been sold by the broker or dealer until they are adequately resolved, less any reserves established therefore. Aged Fails-to-Deliver Aged Fails-to-Deliver Aged Fails-to-Deliver - Total The portion of Stock Compensation Allocated to General Administrative Allocation of Stock Compensation General Administrative Allocation of Stock Compensation General Administrative Allocation of Stock Compensation General Administrative - Total The portion of Stock Compensation Allocated to Marketing and Selling Allocation of Stock Compensation Marketing and Selling Allocation of Stock Compensation Marketing and Selling Allocation of Stock Compensation Marketing and Selling - Total The portion of Stock Compensation Allocated to Other Costs and or Expense Allocation of Stock Compensation Other Costs and or Expense Allocation of Stock Compensation Other Costs and or Expense Allocation of Stock Compensation Other Costs and or Expense - Total The portion of Stock Compensation Allocated to Research and Development Allocation of Stock Compensation Research and Development Allocation of Stock Compensation Research and Development Allocation of Stock Compensation Research and Development - Total The amount of expense charged against earnings by a company to write off the cost of deferred sales commissions. Amortization Deferred Sales Commisions Amortization Deferred Sales Commisions Amortization Deferred Sales Commisions - Total The cumulative amount of amortization, generally shown as a deduction from the recorded amount of the excess of the cost of an acquired entity over net of the amounts assigned to assets acquired and liabilities assumed in a business combination. Amortization Goodwill Amortization Goodwill Amortization Goodwill - Total The cumulative amount of amortization, Intangible Assets Including Goodwill Amortization Intangible Assets and Goodwill Amortization Intangible assets and Goodwill Amortization Intangible Assets and Goodwill - Total The cumulative amount of amortization, Intangible Assets Including Goodwill Amortization Intangible Assets and Goodwill Amortization Intangible assets and Goodwill Amortization Intangible Assets and Goodwill - Total Amortization - Mortgage Servicing Rights Amortization - Mortgage Servicing Rights Amortization - Mortgage Servicing Rights Amortization - Mortgage Servicing Rights - Total The amount of expense charged against earnings by a company to write off the cost of an intangible possession not otherwise defined. Amortization - Other Other Amortization Amortization - Other - Total Amortization of Stock Based Plan in Additional Paid in Capital Amortization of Stock Based Plan in Additional Paid in Capital Amortization of Stock Based Plan in Additional Paid in Capital Amortization of Stock Based Plan in Additional Paid in Capital - Total Amortization of Stock Based Plan in Total Stockholders' Equity Amortization of Stock Based Plan in Total Stockholders' Equity Amortization of Stock Based Plan in Total Stockholders' Equity Amortization of Stock Based Plan in Total Stockholders' Equity - Total Amortization of Stock Based Plan in Unearned Compensation Amortization of Stock Based Plan in Unearned Compensation Amortization of Stock Based Plan in Unearned Compensation Amortization of Stock Based Plan in Unearned Compensation - Total The receivables to be collected from an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership Amounts Due From Affiliates Due from Affiliates Amounts Due From Affiliates - Total Amounts Due From Employee, not to include stockholders or officers, which are usually due within 1 year (or one business cycle). Amounts Due From Employee - Current Due From Employee Amounts Due From Employee - Current - Total Amounts Due From Employee, not to include stockholders or officers, due beyond one year or one operating cycle. Amounts Due From Employee - Noncurrent Due From Employee Amounts Due From Employee - Noncurrent - Total Amounts Due From Employee, not to include stockholders or officers, due beyond one year or one operating cycle. Amounts Due From Employee - Noncurrent Due From Employee Amounts Due From Employee - Noncurrent - Total Amounts Due From Employee, not to include stockholders or officers, due beyond one year or one operating cycle. Amounts Due From Employee - Noncurrent Due From Employee Amounts Due From Employee - Noncurrent - Total The receivables to be collected from related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) Amounts Due From Other Related Parties Other Related Parties Amounts Due From Other Related Parties - Total The aggregate obligations owed to entities that are controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership Amounts Due To Affiliates Due To Affiliates Amounts Due To Affiliates - Total Amounts due to Employee, not to include stockholders or officers, which are usually due within 1 year (or one business cycle). Amounts Due To Employee - Current Due to Employee Amounts Due To Employee - Current - Total Current and Noncurrent Amounts Due To Employee Current and Noncurrent Amounts Due To Employee Current and Noncurrent Amounts Due To Employee Current and Noncurrent Amounts Due To Employee - Total Current and Noncurrent Amounts Due To Employee Current and Noncurrent Amounts Due To Employee Current and Noncurrent Amounts Due To Employee Current and Noncurrent Amounts Due To Employee - Total Amounts due to Employee, not to include stockholders or officers, due beyond one year or one operating cycle Amounts Due To Employee - Noncurrent Due to Employee Amounts Due To Employee - Noncurrent - Total The aggregate obligations owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) at the financial statement date Amounts Due To Other Related Parties Due To Other Related Parties Amounts Due To Other Related Parties - Total Arbitrage Arbitrage Arbitrage Arbitrage - Total Other impairment losses measured as the amount by which the carrying amount of the asset exceeds the fair value of the asset not otherwise defined Other Asset Impairment Charges Other Asset Impairment Charge Other Asset Impairment Charges - Total Represents revenues from advisory activities related to the management of client assets. Asset management and other Asset Management and Other Asset management and other - Total Assets of Discontinued Operations - Current and Noncurrent Assets of Discontinued Operations - Current and Noncurrent Assets of Discontinued Operations Assets of Discontinued Operations - Current and Noncurrent - Total Long lived assets held for sale. Assets Held for Sale Assets Held for Sale Assets Held for Sale - Total Assets of entities for which a controlling interest is achieved through means other than voting rights. Such entities are subject to consolidation by the reporting entity. Assets of Variable Interest Entities Assets of Variable Interest Entities Assets of Variable Interest Entities - Total Balance Sheet Unknown Subtotal Balance Sheet Unknown Subtotal Balance Sheet Unknown Subtotal Balance Sheet Unknown Subtotal - Total Bankers Acceptances Certificates Deposit Commercial Paper Bankers Acceptances Certificates Deposit Commercial Paper Bankers Acceptances Certificates Deposit Commercial Paper Bankers Acceptances Certificates Deposit Commercial Paper - Total Bankers Acceptances Certificates Deposit Commercial Paper Sold Bankers Acceptances Certificates Deposit Commercial Paper Sold Bankers Acceptances Certificates Deposit Commercial Paper Sold Bankers Acceptances Certificates Deposit Commercial Paper Sold - Total Noncurrent Bank loans represent obligations incurred by a broker-dealer to finance securities purchases by customers on margin; to satisfy amounts owed for settling securities purchases, net of sales; to finance the firm's securities inventories Bank Loans Noncurrent Bank Loans Noncurrent Bank Loans Noncurrent - Total Bank Loans Note Bank Loans Note Bank Loans Bank Loans Note - Total Earnings (net income) per Basic and Diluted Share. Basic and Diluted Earnings Per Share Basic and Diluted Earnings Per Share Basic and Diluted Earnings Per Share - Total Earnings (net income) per Basic and Diluted Share. Basic and Diluted Earnings Per Share Basic and Diluted Earnings Per Share Basic and Diluted Earnings Per Share - Total Adjustment to Basic and Diluted earnings (net income) per Outstanding Share. Basic and Diluted Earnings Per Share Adjustment Basic and Diluted Earnings Per Share Adjustment Basic and Diluted Earnings Per Share Adjustment - Total Basic and Diluted earnings (net income) per Outstanding Share Before Adjustment. Basic and Diluted Earnings Per Share Before Adjustment Basic and Diluted Earnings Per Share Before Adjustment Basic and Diluted Earnings Per Share Before Adjustment - Total ProForma Diluted Earnings Per Share Diluted Earnings Per Share Pro Forma Diluted Earnings Per Share Pro Forma Diluted Earnings Per Share Pro Forma - Total ProForma Basic Earnings Per Share Basic Earnings Per Share Pro Forma Basic Earnings Per Share Pro Forma Basic Earnings Per Share Pro Forma - Total Investment interest right to benefit from a contract which a person has with another. Distinguishable from others who might have responsibility under the contract, but does not share in the profits. Beneficial Interest Beneficial Interest Beneficial Interest - Total Billing reimbursements Billing Reimbursements Billing Reimbursements Billing Reimbursements - Total Book equity is defined as stockholders' equity, plus balance sheet deferred taxes and investment tax credit (if available), plus post-retirement benefit liabilities minus the book value of preferred stock. Book Equity for Company Book Equity for Company Book Equity for Company - Total Book Equity, Industry Mean Book Equity, Industry Mean Book Equity, Industry Mean Book Equity, Industry Mean - Total Book Equity, Industry Median Book Equity, Industry Median Book Equity, Industry Median Book Equity, Industry Median - Total Book Equity, Sector Mean Book Equity, Sector Mean Book Equity, Sector Mean Book Equity, Sector Mean - Total Book Equity, Sector Median Book Equity, Sector Median Book Equity, Sector Median Book Equity, Sector Median - Total Book Equity, SIC Industry Group Mean Book Equity, SIC Industry Group Mean Book Equity, SIC Industry Group Mean Book Equity, SIC Industry Group Mean - Total Book Equity, SIC Industry Group Median Book Equity, SIC Industry Group Median Book Equity, SIC Industry Group Median Book Equity, SIC Industry Group Median - Total Book Equity, SIC Major Group Mean Book Equity, SIC Major Group Mean Book Equity, SIC Major Group Mean Book Equity, SIC Major Group Mean - Total Book Equity, SIC Major Group Median Book Equity, SIC Major Group Median Book Equity, SIC Major Group Median Book Equity, SIC Major Group Median - Total Book Equity, SIC Mean Book Equity, SIC Mean Book Equity, SIC Mean Book Equity, SIC Mean - Total Book Equity, SIC Median Book Equity, SIC Median Book Equity, SIC Median Book Equity, SIC Median - Total Securities borrowed from other broker dealers or financial institutions to meet customer deliveries, to lend them in connection with finder or conduit transactions, and/or to be used for other purposes permitted under Federal Reserve Regulation T. Borrowed Securities Borrowed Securities Borrowed Securities - Total Acting as an agent, a broker-dealer may buy and sell securities on behalf of its customers. In return for such services, the broker-dealer charges a commission. Each time a customer enters into a buy or sell transaction, a commission is earned by the broker-dealer for its selling and administrative efforts. Commissions Commissions Commissions - Total Brokerage Payables Brokerage Payables Brokerage Payables Brokerage Payables - Total Brokerage Payables Brokerage Payables Brokerage Payables Brokerage Payables - Total Brokerage Receivables Brokerage Receivables Brokerage Receivables Brokerage Receivables - Total Brokerage Receivables Brokerage Receivables Brokerage Receivables Brokerage Receivables - Total Brokerage Receivables and Brokerage Payables Brokerage Receivables and Brokerage Payables Brokerage Receivables and Brokerage Payables Brokerage Receivables and Brokerage Payables - Total An employer-sponsored plan in which contributions are made to participants individual accounts (a defined contribution account). In U.S. Bureau of Labor Statistics data, it refers to a plan in which employer contributions may be withdrawn at the participants discretion prior to retirement, death, disability, separation from service, age 59 and a half, or hardship (a defined contribution style arrangement that is not a qualified retirement plan). Also known as Employee Stock Trusts Capital Accumulation Plan Capital Accumulation Plan Capital Accumulation Plan - Total The term capital distribution means - (i) any dividend or other distribution in cash or in kind made with respect to any shares of, or other ownership interest in, an enterprise, except a dividend consisting only of shares of the enterprise; (ii) any Capital Distribution Capital Distribution Capital Distribution - Total During the first few years of paying money in to a pension scheme your money buys Capital Units. These units are used to buy in to various investments and have a large management charge attached to them (anything up to approximately 8%). With some unit linked life insurance contracts the life insurance company can account for their up front charges by way of accumulation units. If the plan does not reach maturity these will be no value bearing units but if the plan does reach maturity then the units will be converted to value bearing ones called capital units. Capital Units Capital Units Capital Units - Total Cash Acquired From Acquisition Cash Acquired From Acquisition Cash Acquired From Acquisition Cash Acquired From Acquisition - Total Cash and cash equivalents adjustment to beginning period Cash and cash equivalents adjustment to beginning period Cash and cash equivalents adjustment to beginning period Cash and cash equivalents adjustment to beginning period - Total Cash and cash equivalents at the beginning of the year. Cash equivalents are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under the definition. Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the beginning of the year - Total Cash and cash equivalents at the end of the year. Cash equivalents are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under the definition. Cash and cash equivalents at the end of the year Cash and cash equivalents at the end of the year Cash and cash equivalents at the end of the year - Total Redeemable Preferred Amount per share cash dividend declared and/or paid by an entity to shareholders shall be reported in the statement of income. Cash Dividend Amount for Redeemable Preferred Per Share Cash Dividend Amount for Redeemable Preferred Per Share Cash Dividend Amount for Redeemable Preferred Per Share - Total Cash dividend per share declared and/or paid by an entity to shareholders. Cash Dividend Amount Per Share Cash Dividend Amount Per Share Cash Dividend Amount Per Share - Total Adjustment to discontinued operations not defined as operating, investing or financing activities. shall be classified as cash flows from Discontinued Operations when presented outside of operating, investing or financing activities Adjustment discontinue operations Adjustment discontinue operations Adjustment discontinue operations - Total Cash Flow Statement Unknown Subtotal Cash Flow Statement Unknown Subtotal Cash Flow Statement Unknown Subtotal Cash Flow Statement Unknown Subtotal - Total The Cash Portion of Acquisition of Business; it's a component of cash outflows from investing activities Cash Portion Acquisition Purchase Price Cash Portion Acquisition Purchase Price Cash Portion Acquisition Purchase Price - Total Include in this category and cash segregated under the Commodity Futures Trading Commission Act, cash segregated under provisions of Rule 15c3-3 Special Reserve Bank Account for the Exclusive Benefit of Customers and funds segregated pursuant to regulations of any agency of the federal government, any state and national securities exchange or national securities association. See Rule 15c3-1(c)(2)(iv)(E) as to the proper classification of funds on deposit in a segregated trust account in accordance with Rule 27d-1 under the Investment Company Act of 1940. Cash and Securities Segregated Cash and Securities Segregated Cash and Securities Segregated - Total Certificates Deposits Certificates Deposits Certificates Deposits Certificates Deposits - Total The net change in the beginning and end of period accounts receivable balances arising form the sale of goods and services provided in the normal course of business, which are usually due within 12 months or one business cycle outside of items reflected elsewhere in the cash flow statement. Change Accounts Receivable Change Accounts Receivable Change Accounts Receivable - Total Change in current receivables arising from administrative and advisory fees associated with the reporting entity which are usually due within 1 year (or one business cycle). The Administrator provides administrative functions to the Fund as well as other clerical s Change in Advisory and Administrative Fees Receivables - Current Change in Advisory and Administrative Fees Receivables - Current Change in Advisory and Administrative Fees Receivables - Current - Total The net change in current obligations (due within one year or one operating cycle) owed to Employees which shall not include reporting entity's executives and owners during an accounting period Increase/(Decrease) in Amounts Due To Employee - Current Due to Employee Increase/(Decrease) in Amounts Due To Employee - Current - Total Increase/(Decrease) Assets for Collaterized Short Term Financing Agreement; Shall be considered to be a component of cash flow operating activities. Increase/(Decrease) Assets for Collaterized Short Term Financing Agreement Increase/(Decrease) Assets for Collaterized Short Term Financing Agreement Increase/(Decrease) Assets for Collaterized Short Term Financing Agreement - Total Change in the aggregate net value (measured at the lower of net carrying value or fair value) for all assets Change in Assets of Discontinued Operations Change in Assets of Discontinued Operations Change in Assets of Discontinued Operations - Total Change Bonds Owned Market Value Change Bonds Owned Market Value Change Bonds Owned Market Value Change Bonds Owned Market Value - Total Change Bonds Sold Not Yet Purchased Market Value Change Bonds Sold Not Yet Purchased Market Value Change Bonds Sold Not Yet Purchased Market Value Change Bonds Sold Not Yet Purchased Market Value - Total The net change in aggregate amount for Borrowed securities; shall be classified as cash flows from Operating Activities and reported in the statement of cash flows. Increase/(Decrease) in Borrowed Securities Increase/(Decrease) in Borrowed Securities Increase/(Decrease) in Borrowed Securities - Total The net change in aggregate amount for Borrowed securities net of securities loaned. Increase/(Decrease) in Borrowed Securities Net of Securities Loaned Increase/(Decrease) in Borrowed Securities Net of Securities Loaned Increase/(Decrease) in Borrowed Securities Net of Securities Loaned - Total The net change in aggregate amount for Borrowed securities net of securities loaned; shall be classified as cash flows from Operating Activities and reported in the statement of cash flows. Increase/(Decrease) in Borrowed Securities Net of Securities Loaned Increase/(Decrease) in Borrowed Securities Net of Securities Loaned Increase/(Decrease) in Borrowed Securities Net of Securities Loaned - Total Increase/(Decrease) Cash and Securities Segregated Under Federal and Other Regulations Increase/(Decrease) Cash and Securities Segregated Increase/(Decrease) Cash and Securities Segregated Increase/(Decrease) Cash and Securities Segregated - Total The change the comprehensive income accumulated net losses recognized as an additional pension liability not yet recognized as a net periodic pension cost, net of tax effects. Increase/(Decrease) in Comprehensive Income Additional Minimum Pension Liability, Net of Tax Effect Comprehensive Income Minimum Pension Liability Increase/(Decrease) in Comprehensive Income Additional Minimum Pension Liability, Net of Tax Effect - Total EX-100.PRE 6 leh-20070531_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE -----END PRIVACY-ENHANCED MESSAGE-----