An article posted on CFO.com states that CFOs and CEOs of nonfinancial companies will have to use tables to explain financial data if the Financial Accounting Standards Board’s (FASB) liquidity disclosure proposal moves forward.

According to the report, under the plan, all nonfinancial companies would have to disclose their expected cash-flow obligations in a table that is segregated according to expected maturity. At the same time, they would not have to include financial assets in the table.

The report also outlines how nonfinancial companies would have to provide their available liquid funds in a table, as financial companies currently do. Those assets include unencumbered cash, high-quality liquid assets, and borrowing availability. And both financial and nonfinancial companies would also have to be prepared to discuss significant changes in the quantitative table — in particular, how they managed those changes during the current period.