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New words:
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Removed:
additionally, affiliate, April, ascribed, Auctionpay, book, BV, cancelled, capitalize, commissioned, competitive, compliance, computer, condensed, conform, conversion, Decision, declined, detailed, disaggregate, discontinued, disposal, DolEx, dynamic, enable, entered, Equifax, equivalent, exclusive, executed, expand, expansion, extended, fundraising, gain, HealthCard, heavily, improve, indirect, integrated, leading, LLC, March, month, NationalCard, November, obligationsunder, obtained, operated, outflow, ownership, Palladium, partner, plc, prepaid, profit, provision, rapid, relocation, remained, rendered, requirement, revolving, salaried, SeeCash, seeReserve, seesettlement, sell, South, termination, trademark, treated, unbundled, unfavorable, unfavorably, unusually
Filing tables
Filing exhibits
- 10-Q Quarterly report
- 10.1 Cibc Agreement
- 10.2 Term Loan
- 10.3 Term Loan
- 10.4 Revolving Credit Agreement
- 10.5 Sub Plan to 2005 Plan
- 10.6 Form of Performance Unit
- 10.7 Form of Performance Unit
- 10.8 Director Sub Plan
- 18 Preferability Letter
- 31.1 Sox Certification - CEO
- 31.2 Sox Certification - CFO
- 32.1 Sox Certification CEO and CFO
Related press release
GPN similar filings
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Exhibit 18
October 11, 2011
Global Payments Inc.
10 Glenlake Parkway
North Tower
Atlanta, GA 30328
Dear Sirs/Madams:
At your request, we have read the description included in your Quarterly Report on Form 10-Q to the Securities and Exchange Commission for the quarter ended August 31, 2011, of the facts relating to the change in the method of accounting for the retirement of repurchased shares. We believe, on the basis of the facts so set forth and other information furnished to us by appropriate officials of Global Payments Inc. and subsidiaries (the “Company”), that the accounting change described in your Form 10-Q is to an alternative accounting principle that is preferable under the circumstances.
We have not audited any consolidated financial statements of the Company as of any date or for any period subsequent to May 31, 2011. Therefore, we are unable to express, and we do not express, an opinion on the facts set forth in the above-mentioned Form 10-Q, on the related information furnished to us by officials of the Company, or on the financial position, results of operations, or cash flows of Global Payments Inc. and subsidiaries as of any date or for any period subsequent to May 31, 2011.
Yours truly,
/s/ DELOITTE & TOUCHE LLP
Atlanta, Georgia