---
title: O.C.G.A. § 50-17-104. Information required in annual financial statements.
collection: code
id: 50-17-104
cite_as: O.C.G.A. § 50-17-104 (2025)
canonical_url: https://georgiacommons.org/code/50-17-104
md_url: https://georgiacommons.org/code/50-17-104.md
text_url: https://georgiacommons.org/code/50-17-104/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t50-ch13-40-(v38a)-2021-pdf.pdf?sfvrsn=1209d23f_0#page=299
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/50-17.md
previous: https://georgiacommons.org/code/50-17-103.md
next: https://georgiacommons.org/code/50-17-105.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: STATE GOVERNMENT / STATE DEBT, INVESTMENT, AND DEPOSITORIES / INTEREST RATE MANAGEMENT
---

# O.C.G.A. § 50-17-104. Information required in annual financial statements.

The state party that has entered into a qualified interest rate management agreement shall include in its annual financial statements information with respect to each qualified interest rate management agreement it has authorized or entered into, including any information required by any accounting or regulatory standard to which the state party is subject.

## History

Code 1981, § 50-17-104, enacted by Ga. L. 2005, p. 642, § 2/SB 227.