Commission Guidance on Presentation of Liquidity and Capital Resources Disclosures in Management's Discussion and Analysis
SEC · other · Published 2010-09-28 · Effective 2010-09-28 · 75 FR 59894
Document
Document number
2010-23744
Federal Register citation
75 FR 59894
CFR reference
17 CFR 211
Type
Rule
Action
Interpretation.
Category
other
Agency
US Securities and Exchange Commission
Publication date
2010-09-28
Effective date
2010-09-28
Docket
Release Nos. 33-9144
Abstract
We are providing interpretive guidance that is intended to improve discussion of liquidity and capital resources in Management's Discussion and Analysis of Financial Condition and Results of Operations in order to facilitate understanding by investors of the liquidity and funding risks facing the registrant.