Thursday, September 16, 2010
SEC Open Meeting Agenda for September 17, 2010
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.