Why it is moving
SJC holds over 170,000 diamond units recorded outside the accounting balance sheet. Experts are discussing the proper accounting treatment and valuation methodology for these assets, which bears on financial statement transparency.
Driver data is partial
Some drivers have no confirmed source evidence yet, read those as context, not confirmation.
Main drivers
Off-balance-sheet asset accounting practices at SJC
No confirmed source evidence yet.
Expert debate over valuation principles for recorded diamonds
No confirmed source evidence yet.
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