Alerts

SEC Provides Guidance on MD&A Disclosure for Off-Balance Sheet Entities

January 22, 2008

During December 2007, the staff of the SEC's Division of Corporation Finance sent letters to selected registrants that previously had disclosed involvement with certain types of off-balance sheet entities, namely non-consolidated conduits, structured investment vehicles and collateralized debt obligations. In the letters, the staff highlighted for consideration disclosure items relating to off-balance sheet entities.