(B) The term “routine governmental action” does not include any decision by a foreign official whether, or on what terms, to award “AI , new business to or to continue business with a particular party, or : any action taken by a foreign official involved in the decision-making The Forei gu process to encourage a decision to award new business to or continue Co rrupt business with a particular party. Practices Act (5) The term “interstate commerce” means trade, commerce, transpor- tation, or communication among the several States, or between any or revised financial accounting standard until such date that a com- foreign country and any State or between any State and any place or pany that is not an issuer (as defined under section 7201 of this title) ship outside thereof, and such term includes the intrastate use of — is required to comply with such new or revised accounting standard, if such standard applies to companies that are not issuers. (A) a telephone or other interstate means of communication, or (b) Form of report; books, records, and internal accounting; directives (B) any other interstate instrumentality. (1) The Commission may prescribe, in regard to reports made pursu- “ee ant to this chapter, the form or forms in which the required informa- tion shall be set forth, the items or details to be shown in the balance 15 US.C. § 78m [Section 13 of the Securities Exchange Act of sheet and the earnings statement, and the methods to be followed in 1934] the preparation of reports, in the appraisal or valuation of assets and liabilities, in the determination of depreciation and depletion, in the Periodical and other reports differentiation of recurring and nonrecurring income, in the differen- tiation of investment and operating income, and in the preparation, (a) Reports by issuer of security; contents where the Commission deems it necessary or desirable, of separate and/or consolidated balance sheets or income accounts of any person Every issuer of a security