Assertion: disclosure | /r/RelatedTo | off-balance sheet arrangements
Facets:
value: in a designated section of md&a
type: LOCATION
Source sentences:
text: As discussed below, the amendments clarify disclosures that registrants must make with regard to off-balance sheet arrangements, require registrants to set apart disclosure relating to off-balance sheet arrangements in a designated section of MD&A and (except in the case of small business issuers) require tabular disclosure of aggregate contractual obligations.26