• Securities and Exchange Commission Final Rule Regarding Disclosure of Off-Balance Sheet Arrangements and Aggregate Contractual Obligations
  • June 27, 2003 | Author: Jeffrey L. Schulte
  • Law Firm: Morris, Manning & Martin, LLP - Atlanta Office
  • On January 27, 2003, the Securities and Exchange Commission issued a Release titled "Disclosure in Management's Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations". The Release accompanies final rules which specify required disclosures in registration statements, annual reports, and proxy or information statements. This article summarizes the Release and the new disclosure rules.