North Port Firefighters' Pension-Local Option Plan v. Fushi Copperweld, Inc.

MEMORANDUM

WILLIAM J. HAYNES, JR., Chief Judge.

TABLE OF CONTENTS

A. ANALYSIS OF THE AMENDED COMPLAINT...............................745

1. The Parties ............................................................745

*7442. Fushi’s Financial Reports................... 747

a. Fushi’s SWAP Transaction................ 747

b. Fushi’s Acquisition Practices............... 751

c. The Restatements........................ 755

d. Fushi’s Internal Controls.................. 759

e. Sarbanes-Oxley Certifications............. 760

f. Misstatements and Omissions.............. 762

3. Individual Defendants......................…