Securities and Exchange Commission (2013) Caterpillar Takes Action to Address Accounting Misconduct at Siwei, Its Recently Acquired Company; Misconduct Results in a Fourth Quarter Non-Cash Charge of Approximately $580 Million and the Removal of Several Siwei Senior Managers.
http://www.sec.gov/Archives/edgar/data/18230/000001823013000041/pressrelease_ex9911.htm

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