Premise: 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.

Hypothesis: The analysis discusses two different changes to the proposed rule in response to the comments.
Relation: entailment