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	<title><![CDATA[financial accounting and rbc capital markets Resources | BNET]]></title>
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	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to financial accounting and rbc capital markets]]></description>
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		<title><![CDATA[Sempra Energy Q3 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14034_23-362944.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions Your first question comes from Lasan Johong - RBC Capital Markets. Lasan Johong - RBC Capital Markets Just on the RBS transaction, do you anticipate any changes in your future growth rate because of RBS having to eventually pull out or in other words are...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Mon, 09 Nov 2009 12:31:08 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/sempra+energy.html"><![CDATA[Sempra Energy]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">SRE</category>
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		<title><![CDATA[Duke Energy Corporation Q3 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14034_23-359034.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions Your first question is from Jonathan Arnold - Deutsche Bank.  Jonathan Arnold - Deutsche Bank  I wanted to ask about Ohio and what you&#8217;ve said about competition and specifically you mentioned that you think its going to be a drag of $0.2 to...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Fri, 30 Oct 2009 11:22:05 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/deutsche+bank+ag.html"><![CDATA[Deutsche Bank AG]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/duke+energy+corp..html"><![CDATA[Duke Energy Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">DB</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">DUK</category>
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		<title><![CDATA[Wintrust Financial Corporation Q3 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14037_23-357503.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator instructions. We'll go first this afternoon to John Arfstrom with RBC Capital Markets. John Arfstrom - RBC Capital Markets Thanks. Good afternoon, guys. Dave Stoehr Hello, John. John Arfstrom - RBC Capital Markets Dave, may be a question for you on the process of clearing escrow...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Tue, 27 Oct 2009 16:03:08 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/collateral.html"><![CDATA[Collateral]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
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		<category domain="http://resources.bnet.com/topic/wintrust+financial+corp..html"><![CDATA[Wintrust Financial Corp.]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">WTFC</category>
		<category domain="tickers">WTFC</category>
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	<item>
		<title><![CDATA[Noble Corporation, Q3 2009 Earnings Conference Call]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14034_23-355594.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions. Our first question comes from the line of Kurt Hallead with RBC Capital Markets.  Kurt Hallead - RBC Capital Markets  Good morning.  Kurt Hallead - RBC Capital Markets  My first question is going to be on the jackup market. Clearly it...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 22 Oct 2009 13:57:08 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
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		<category domain="http://resources.bnet.com/topic/noble+corp..html"><![CDATA[Noble Corp.]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">NE</category>
		<category domain="tickers">NE</category>
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	<item>
		<title><![CDATA[Harry Winston Diamond Corporation F2Q10 (Qtr End 07/31/09) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-342062.html]]></link>
		<description><![CDATA[ Question-and-Answer Session  Operator  Operator Instructions The first question comes from the line of Irene Nattel - RBC Capital Markets.  Irene Nattel - RBC Capital Markets As we look in the retail business could you give us a bit more color around where you are seeing, I...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Sat, 12 Sep 2009 05:34:12 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
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		<title><![CDATA[Spectra Energy Corp Q2 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14034_23-328162.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions. Your first question comes from Anthony Crowdell with Jeffries. Anthony Crowdell - Jefferies & Company I just wanted to follow up on interest expense. You provided 2009 key assumptions first quarter or end of fourth quarter '08. You're looking at 2009 interest expense about $680...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Tue, 04 Aug 2009 12:44:17 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/spectra+energy+corp..html"><![CDATA[Spectra Energy Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">SE</category>
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		<title><![CDATA[Brunswick Corporation Q2 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-327030.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator instructions. Our first question comes from Ed Aaron with RBC Capital Markets. Sir, your line is open. Ed Aaron -- RBC Capital Markets Thanks. Good morning, guys. Dusty McCoy Good morning, Ed. Ed Aaron -- RBC Capital Markets Dusty, I was interested in your comment about...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Fri, 31 Jul 2009 04:05:39 -0700</pubDate>
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		<category domain="http://rss.financialcontent.com/stocksymbol">BC</category>
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		<title><![CDATA[Amphenol Corporation Q2 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14061_23-321638.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator Operator Instructions Your first question comes from Amit Daryanani - RBC Capital Markets. Amit Daryanani - RBC Capital Markets Adam, I am looking at the press release.  You guys talked about stabilization in the market.  I think historically September quarter has been flat to...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 16 Jul 2009 16:14:22 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/amphenol.html"><![CDATA[Amphenol]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">APH</category>
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		<title><![CDATA[Preferred Bank Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14037_23-305286.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator  Operator Instructions  Your first question comes from Joe Morford &#8211; RBC Capital Markets. Joe Morford &#8211; RBC Capital Markets I wondered if you could just sort of start off and talk a little bit about the inflows of new problem loans that you did...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 27 May 2009 09:35:46 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/preferred+bank.html"><![CDATA[Preferred Bank]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">PFBC</category>
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		<title><![CDATA[Jack in the Box F2Q09 (Qtr End 4/12/09) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14040_23-302084.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator Operator Instructions Our first question comes from Larry Miller. Lawrence Miller - RBC Capital Markets Thanks. Maybe I can squeeze in my follow-up in advance, too -- can you just give us an update on the credit markets and maybe if you have an idea when...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 14 May 2009 13:12:11 -0700</pubDate>
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		<category domain="http://rss.financialcontent.com/stocksymbol">JBX</category>
		<category domain="tickers">JBX</category>
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	<item>
		<title><![CDATA[SBA Communications Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-295475.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions. And first we will got to the line of Dave Coleman with RBC Capital Markets. Please go ahead. Dave Coleman - RBC Capital Markets Thank you. Was there any one-time non-recurring revenues during the quarter, and if so how much were they. And then Kurt,...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Tue, 05 May 2009 12:18:14 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/tenant.html"><![CDATA[Tenant]]></category>
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		<category domain="http://resources.bnet.com/topic/sba+communications+corp..html"><![CDATA[SBA Communications Corp.]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">SBAC</category>
		<category domain="tickers">SBAC</category>
	</item>
	<item>
		<title><![CDATA[Switch & Data Facilities Company, Inc. Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-292829.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator instructions Your first question comes from the line of Jonathan Atkin from RBC Capital Markets. Please proceed. Jonathan Atkin &#8211; RBC Capital Markets Yes. Kind of a broad question. You&#8217;ve been certainly ramping up your marketing efforts in specific industry verticals over the last several quarters,...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Tue, 28 Apr 2009 19:07:11 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/practice.html"><![CDATA[Practice]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
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		<category domain="http://resources.bnet.com/topic/switch+%2526+data+facilities+company+inc..html"><![CDATA[Switch & Data Facilities Company Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">SDXC</category>
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	</item>
	<item>
		<title><![CDATA[Ramco-Gershenson Properties Trust Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-291834.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions Your first question comes from Rich Moore - RBC Capital Markets.  Rich Moore - RBC Capital Markets Dennis, anyhow you look at this about and I realize you&#8217;re working hard on it, but about half of your debt comes due between now and the...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Fri, 24 Apr 2009 13:04:11 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/ramco-gershenson+properties+trust.html"><![CDATA[Ramco-Gershenson Properties Trust]]></category>
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		<category domain="http://resources.bnet.com/topic/equity.html"><![CDATA[Equity]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">RPT</category>
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		<title><![CDATA[Celestica Inc Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14061_23-291478.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions. And our first question comes from Amit Daryanani from RBC Capital Markets.. Amit Daryanani - RBC Capital Markets Just a question one of your peers yesterday made a comment that they are starting to see stability in the auto patterns, at least on in the...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 23 Apr 2009 17:30:33 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/celestica+inc..html"><![CDATA[Celestica Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">CLS</category>
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		<title><![CDATA[Mercantile Bank Corporation Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14037_23-289130.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator  Operator Instructions Your first question comes from the line of Jon Arfstrom &#8211; RBC Capital Markets Jon Arfstrom &#8211; RBC Capital Markets Charles you talked, a phrase you used in your prepared comment, right sizing the balance sheet, can you maybe expand on that a...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 15 Apr 2009 21:51:37 -0700</pubDate>
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		<category domain="http://rss.financialcontent.com/stocksymbol">MBWM</category>
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		<title><![CDATA[Dynegy Inc. Q4 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14034_23-273326.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Thank you. Operator Instructions Lasan Johong of RBC Capital Markets, you may ask your question. Lasan Johong - RBC Capital Markets Thank you. Good morning. Bruce it sounds like there&#8217;s a little bit of a change in how you view the world. It used to be that...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 26 Feb 2009 11:26:16 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/coal.html"><![CDATA[Coal]]></category>
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		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
		<category domain="http://resources.bnet.com/topic/dynegy+inc..html"><![CDATA[Dynegy Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">DYN</category>
		<category domain="tickers">DYN</category>
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		<title><![CDATA[Sempra Energy Q4 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14034_23-272656.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator  Operator Instructions.  Your first question comes from Lasan Johong &#8211; RBC Capital Markets.  Lasan Johong &#8211; RBC Capital Markets Congratulations on a great quarter, quick questions on the commodities business.  There's been a lot of news floating around RBS.  Anything change...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Tue, 24 Feb 2009 16:30:36 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/sempra+energy.html"><![CDATA[Sempra Energy]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">SRE</category>
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	<item>
		<title><![CDATA[IPC Holdings, Ltd. Q4 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-270556.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator instructions We'll go first to Doug Mewhirter with RBC Capital Markets. Doug Mewhirter &#8211; RBC Capital Markets Hi, good morning. I had just two questions. First with January renewals, how would you say your &#8211; compared with last year's January renewals, you had &#8211; was your...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 18 Feb 2009 10:49:08 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
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		<title><![CDATA[Annaly Capital Management, Inc. Q4 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-267820.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Thank you sir. The question-and-answer session will begin at this time. Operator instructions Our first question comes from the line of Jason Arnold from RBC Capital Markets. You may proceed sir. Jason Arnold &#8211; RBC Capital Markets Hi good morning everyone. Mike as usual, excellent commentary, depressing...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 11 Feb 2009 08:14:12 -0800</pubDate>
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		<category domain="http://resources.bnet.com/topic/annaly+capital+management+inc..html"><![CDATA[Annaly Capital Management Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">NLY</category>
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	<item>
		<title><![CDATA[Polaris Industries Inc. Q4 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-264957.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions.  Your first question comes from Greg. Richard Edwards  Go on to the next one Jackie. Operator  Your next question comes from Edward Aaron &#8211; RBC Capital Markets. Operator Mr. Aaron?  Ed Aaron? Edward Aaron &#8211; RBC Capital Markets  So I...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 29 Jan 2009 14:23:10 -0800</pubDate>
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		<category domain="http://resources.bnet.com/topic/polaris+industries+inc..html"><![CDATA[Polaris Industries Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
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