title: Implications of the SEC's final continuing disclosure rule.
abstract: The Securities and Exchange Commission's (SEC's) final disclosure rule affects healthcare providers who have $10 million or more in bonds outstanding and providers that plan to be active in the bond market in the future. As managed care providers, HMOs come under the jurisdiction of the rule and are required to expand their reporting of financial information and operational data to include secondary market bond purchasers. The SEC's broadened disclosure rule significantly affects the financial reporting practices of healthcare providers involved in capitated contracting--especially the areas of contract reporting, confidentiality of information, and catastrophic case loss reporting.
authors.affiliation: Managed CARE Re, Phoenix, AZ, USA.
authors.forename: R
authors.initials: R
authors.lastname: Jordon
mesh_terms: D002202:Capital Financing / Q000331:legislation & jurisprudence*; D002204:Capitation Fee / Q000331:legislation & jurisprudence*; D002388:Catastrophic Illness / Q000191:economics; D003219:Confidentiality; D004282:Documentation; D005161:Facility Regulation and Control; D005375:Financial Audit / Q000331:legislation & jurisprudence*; D006077:Government Agencies; D006279:Health Maintenance Organizations / Q000191:economics / Q000331:legislation & jurisprudence*; D006801:Humans; D007182:Income; D007449:Investments / Q000331:legislation & jurisprudence; D014481:United States