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Topic: Business
Number of pages / Number of words: 3 / 598
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The new disclosure would be located in the "Management's Discussion and Analysis of Financial Condition and Results of Operations" ("MD&A") section in a company's disclosure documents. The proposals would require a registrant to provide, in a separately captioned subsection of MD&A, a comprehensive explanation of its off-balance sheet arrangements...


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The new disclosure would be located in the "Management's Discussion and Analysis of Financial Condition and Results of Operations" ("MD&A") section in a company's disclosure documents. The proposals would require a registrant to provide, in a separately captioned subsection of MD&A, a comprehensive explanation of its off-balance sheet arrangements...


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