By John S. McClenahen Companies have less than three weeks to comment on proposed new Financial Accounting Standards Board (FASB) financial statement disclosure rules relating to defined benefit plans. The proposed rules would require companies to provide more details about plan assets, benefit obligations, cash flow and benefit costs. For example, for the first time, says FASB, companies would have to list plan assets by such major categories as equity, debt and real estate. Expected rates of return and target allocation percentages also would be required in financial statements. The new rules would be effective for fiscal years ending after Dec. 15, 2003. Comment on the rules is due by Oct. 27.