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To everything there is a season and for those who monitor the financial health of companies, this is the 10-K filing season. This annual report, which must be published by all issuers of registered securities, gives many glimpses into matters not dealt with in the more regular communications between companies and their securities holders. One of the topics on which 10-K reports provide a unique insight is pension obligations and this year the information has taken on an even greater degree o

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