# Commission Guidance on Presentation of Liquidity and Capital Resources Disclosures in Management's Discussion and Analysis
> **US Securities and Exchange Commission** · Interpretation. · Published 2010-09-28 · Effective 2010-09-28 · 75 FR 59894
## Document
- **Document number:** 2010-23744
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 75 FR 59894
- **CFR reference:** 17 CFR 211
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/09/28/2010-23744/commission-guidance-on-presentation-of-liquidity-and-capital-resources-disclosures-in-managements)
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