Interpretive Rule
Commission Guidance on Presentation of Liquidity and Capital Resources Disclosures in Management's Discussion and Analysis
Overview
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.
Resources
Details
Rule Type
Interpretive
Release Number
33-9144
34-62934
FR-83
SEC Issue Date
Sept. 17, 2010
Federal Register Publish Date
Sept. 28, 2010
Document Citation
75 FR 59893