,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #cjaa  ,,in ,,the ,,house ,,of  
,,representatives  ,august #b1 #bjac    
,mr4 ,capuano introduced the following  
bill2 which was referred to the         
,committee on ,financial ,services  ,a  
,,bill  ,to direct the ,securities and  
,exchange ,commission to require any    
person subject to accounting principles 
or standards under the securities laws  
to show all transactions of such person 
on the balance sheet of such person4    
#a4 ,short title ,this ,act may be cited
 as the ,nothing ,off ,balance ,sheet   
,act of #bjac4  #b4 ,all transactions   
required to be shown on balance sheet   
7a7 ,in general ,in establishing        
accounting principles or standards for  
purposes of the securities laws 7as     
defined in section #c7;a7 of the        
,securities ,exchange ,act of #aicd 7#ae
 ,u4,s4,c4 #gh;c7a7771 the ,securities  
and ,exchange ,commission shall require 
any person subject to such principles or
 standards to show all transactions of  

such person on the balance sheet of such
 person4  7b7 ,regulations ,the         
,securities and ,exchange ,commission   
shall promulgate regulations to         
implement subsection 7a7 not later than 
the date that is #ij days after the date
 of the enactment of this ,act4