text: The analysis discusses the changes made to the proposed rule as a result of the comments , including ( 1 ) extending the safe harbor to any Item 305 disclosure that is voluntarily provided by a small business issuer and ( 2 ) several changes that the Commission believes should reduce the cost for all registrants preparing the disclosures of quantitative information about market risk .
  
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  The analysis discusses two different changes to the proposed rule in response to the comments .