The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu The leading online blog in the fields of corporate governance and financial regulation. Sat, 09 May 2026 11:30:59 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.8 https://corpgov.law.harvard.edu/wp-content/uploads/2024/02/cropped-photography-4-e1706898544564-1-32x32.png SEC Shapes New Disclosure Requirements – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 SEC Shapes New Disclosure Requirements https://corpgov.law.harvard.edu/2010/11/23/sec-shapes-new-disclosure-requirements/?utm_source=rss&utm_medium=rss&utm_campaign=sec-shapes-new-disclosure-requirements https://corpgov.law.harvard.edu/2010/11/23/sec-shapes-new-disclosure-requirements/#comments Tue, 23 Nov 2010 13:33:05 +0000 http://blogs.law.harvard.edu/corpgov/?p=13512?d=20150120095818EST Posted by H. Rodgin Cohen, Sullivan & Cromwell LLP, on Tuesday, November 23, 2010
Editor's Note:

H. Rodgin Cohen is a partner and chairman of Sullivan & Cromwell LLP focusing on acquisition, corporate governance, regulatory and securities law matters. This post is based on a Sullivan & Cromwell LLP publication. The proposed rules discussed in this post can be found here.

At an open meeting in September, the SEC voted to propose rules that would require a public company to provide certain enhanced disclosures about its short-term borrowings in its filings with the SEC. The SEC also voted to approve the issuance of an interpretive release to provide guidance regarding the SEC’s current disclosure requirements in the MD&A relating to liquidity and capital resources. The objective of these initiatives is to address so-called “balance sheet window-dressing” by requiring disclosure about a public company’s leverage and liquidity throughout the course of the relevant reporting period rather than only at period-end.

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