Open Meeting Agenda
|Item 1:||SHORT-TERM BORROWINGS DISCLOSURE|
Office: DIVISION OF CORPORATION FINANCE
Staff: Meredith Cross, Paula Dubberly, Felicia Kung, Christina Padden
The Commission will consider whether to propose rules that would require a public company to provide certain disclosures about its short-term borrowings in its filings with the Commission. The Commission will also consider whether to publish an interpretive release to provide guidance regarding the Commission's current disclosure requirements in "Management's Discussion and Analysis of Financial Condition and Results of Operations" relating to liquidity and capital resources.
For further information, please contact Christina L. Padden at (202) 551-3430 in the Division of Corporation Finance, or Wesley R. Bricker at (202) 551-5300 in the Office of the Chief Accountant.
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