• MD&A Disclosure Reform: Off-Balance Sheet Arrangements and Aggregate Contractual Obligations
  • May 19, 2003
  • Law Firm: Kramer Levin Naftalis & Frankel LLP - New York Office
  • The Securities and Exchange Commission has recently (February 2003) adopted final rules requiring disclosure of off-balance sheet arrangements and aggregate contractual obligations. The final rules refine and significantly scale back the proposed rules issued by the SEC in November 2002.