On September 17th, the SEC voted to propose rules that would require a public company to provide certain disclosures about its short-term borrowings. See, e.g., Reuters. It also voted to publish an interpretive release providing guidance on the Commission's current disclosure requirements in "Management's Discussion and Analysis of Financial Condition and Results of Operations" relating to liquidity and capital resources. See Schapiro Remarks; Casey Remarks; Aguilar Remarks. Bloomberg reported the SEC proposal stems from reports that Lehman Brothers concealed its precarious financial position by accounting for certain debt as "sales." Bloomberg.