(i) Transparency of off-balance sheet arrangements should be required even if they are with unincorporated entities. (ii) The meaning of “off-balance sheet arrangements” should be given further clarification. (iii) Only the material risks and benefits of off balance sheet arrangements need be disclosed.
(i) Transparency of off-balance sheet arrangements should be required even if they are with unincorporated entities. (ii) The meaning of “off-balance sheet arrangements” should be given further clarification. (iii) Only the material risks and benefits of off balance sheet arrangements need be disclosed.