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Final SEC Rules Regarding Off-Balance Sheet Transactions



by Michael R. Phelps
Leonard, Street and Deinard, Professional Association - Minneapolis Office

Ryan M. Vandewiele
Leonard, Street and Deinard, Professional Association - Minneapolis Office

David Baer
Leonard, Street and Deinard, Professional Association - Minneapolis Office

July 9, 2003

Previously published on February 2003

The SEC adopted final rules regarding "off-balance sheet " transactions. The rules require each annual and quarterly financial report filed with the SEC to disclose "all material off-balance sheet transactions, arrangements, obligations (including contingent obligations) and other relationships of the company with unconsolidated entities or other persons that may have a material current or future effect on financial condition, changes in financial condition, results of operations, liquidity, capital expenditures, capital resources or significant components of revenues or expenses."


 

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