Take the following as truth: The analysis discusses the changes made to the proposed rule as a result of the comments, including (1) extending the safe harbor to any Item 305 disclosure that is voluntarily provided by a small business issuer and (2) several changes that the Commission believes should reduce the cost for all registrants preparing the disclosures of quantitative information about market risk.
Then the following statement: "The analysis doesn't contain any changes to the proposed rule." is true, false, or inconclusive?
Answer: False