kaal:claim:2714974-035

SEC rules should be amended to require public companies, particularly financial institutions, to disclose their material exposure to hedge funds and other highly leveraged institutions in the MD&A or Description of Business sections, which would be consistent with existing SEC disclosure philosophy.

SEC rules could provide for such disclosures in the Management Discussion and Analysis (MD&A) or Description of Business segments of the periodic financial statements.

Kaal and Oesterle, The History of Hedge Fund Regulation in the United States (2016), INDIRECT HEDGE FUND REGULATION, p. 27
https://ssrn.com/abstract=2714974 · source PDF

Kaal and Oesterle, The History of Hedge Fund Regulation in the United States (2016). SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2714974

• applies to publicly traded lenders and counterparties of hedge funds

designsupport: argueddisclosure

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• Qualification: Hedge Fund Regulation: A Proposal to Maintain Hedge Funds' Effec tiveness Without SEC Regulation
• Qualification: Hedge fund regulation in Australia: mitigating fraud risk in an environment of mandated disclosure
• Qualification: Hedge Fund Regulation and Fund Governance: Evidence on the Effects of Mandatory Disclosure Rules