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Checklist for Compliance


Book Publication Date: May 2014
Description: Checklist illustrating the decision process for applying the off-balance sheet rules to a particular arrangement. The same analysis would apply, on an aggregate basis, to any arrangements that can fairly be aggregated for purposes of analysis and disclosure.
Type: Checklists
PLI Item #: 42177
Practice Area: Corporate & Securities
Keywords: "Checklist for Compliance"; "off-balance sheet rules"; guarantees, retained or contingent interests, certain derivative instruments or variable interests; arrangement of a binding contractual nature; “reasonably likely” disclosure; off-balance sheet arrangement; enumerated categories of required disclosure; material effects on the company

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