Assertion: disclosure | /r/HasProperty | contemplated by the sarbanes-oxley act
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text: In November 2002, we published for comment proposals to require disclosure of a registrant's off-balance sheet arrangements in its MD&A.27 To address the scope of the disclosure contemplated by the Sarbanes-Oxley Act, the proposals included a definition of the term "off-balance sheet arrangement" that covered a wide variety of arrangements.