If management determines there is substantial doubt about continuing as a going concern, O then management must make list an estimated loss contingency in the financial statements about the circumstances, including any plans management may have to mitigate the situation. O then future debt issues will likely enjoy lower interest rates. O nothing should be disclosed in the notes to the financial statements until management is reasonably certain it will be an issue. O then management must make a note disclosure about the circumstances, including any plans management may have to mitigate the situation