AlphaNinja - ....because they left this in the final draft:
Wait, you're not supposed to "fudge" data??? What's the fun in that?
Company's response to the regulator's inquiry:
"While the words in the comment were not well chosen, they were merely a prompt for the author of the Financial Statements to reconfirm the rounding difference expressed in an early draft of the Financial Statements where there was a minor rounding discrepancy. "