,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cjaa  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,augu/ #b1 #bjac ,mr4 
,capuano introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,f9ancial     
,s]vices  ,a ,,bill  ,to direct !       
,securities & ,ex*ange ,commission to   
require any p]son subject to acc\nt+    
pr9ciples or /&>ds "u ! securities laws 
to %[ all transactions ( su* p]son on ! 
balance %eet ( su* p]son4  #a4 ,%ort    
title ,?is ,act may be cit$ z ! ,no?+   
,(f ,balance ,%eet ,act ( #bjac4  #b4   
,all transactions requir$ to be %[n on  
balance %eet  7a7 ,9 g5]al ,9 e/abli%+  
acc\nt+ pr9ciples or /&>ds = purposes ( 
! securities laws 7z def9$ 9 section    
#c7;a7 ( ! ,securities ,ex*ange ,act (  
#aicd 7#ae ,u4,s4,c4 #gh;c7a7771 !      
,securities & ,ex*ange ,commission %all 
require any p]son subject to su*        
pr9ciples or /&>ds to %[ all            
transactions ( su* p]son on ! balance   
%eet ( su* p]son4  7b7 ,regulations ,!  
,securities & ,ex*ange ,commission %all 

promulgate regulations to implem5t      
subsection 7a7 n lat] ?an ! date t is   
#ij days aft] ! date ( ! enactm5t ( ?is 
,act4