# Disclosure in Management's Discussion and Analysis About Off-Balance Sheet Arrangements and Aggregate Contractual Obligations
> **US Securities and Exchange Commission** · Final rule. · Published 2003-02-05 · Effective 2003-04-07 · 68 FR 5982
## Document
- **Document number:** 03-2365
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 68 FR 5982
- **CFR reference:** 17 CFR 228
- **Publication date:** 2003-02-05
- **Effective date:** 2003-04-07
- **Docket:** Release Nos. 33-8182
## Abstract

As directed by new section 13(j) of the Securities Exchange Act of 1934, added by section 401(a) of the Sarbanes-Oxley Act of 2002, we are adopting amendments to our rules to require disclosure of off- balance sheet arrangements. The amendments require a registrant to provide an explanation of its off-balance sheet arrangements in a separately captioned subsection of the "Management's Discussion and Analysis" ("MD&A") section of a registrant's disclosure documents. The amendments also require registrants (other than small business issuers) to provide an overview of certain known contractual obligations in a tabular format.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/02/05/03-2365/disclosure-in-managements-discussion-and-analysis-about-off-balance-sheet-arrangements-and-aggregate)
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