05:29 AM EDT, 03/24/2026 (MT Newswires) -- Microsoft ( MSFT ) -Backed OpenAI warned investors that its close partnership with Microsoft ( MSFT ) could pose risks to its business, citing the software giant's role in providing a "substantial portion" of its financing and computing capacity, CNBC reported Monday, citing a document it reviewed.

The disclosure appeared in investor materials tied to OpenAI's latest funding round, which aims to secure an additional $10 billion and is expected to close by the end of March, according to the report.

OpenAI said changes to its commercial relationship with Microsoft ( MSFT ) could "adversely" affect operations and financial results, the report said.

OpenAI and Microsoft ( MSFT ) did not immediately respond to MT Newswires' request for comment.