Deloitte's Roadmap: SEC Reporting Considerations for Guarantees and Collateralizations

SEC Reporting Considerations for Guarantees and Collateralizations

This Roadmap is intended to help readers navigate some of the questions that may arise in the application of the disclosure requirements related to certain registered securities under SEC Regulation S-X, Rules 3-10, 3-16, 13-01, and 13-02.

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Preface On the Radar Contacts Chapter 1 — Introduction Chapter 2 — Guaranteed Debt Securities Chapter 3 — Affiliates Whose Securities Collateralize Securities Registered or Being Registered Appendix A — Selected Regulation S-X Rules Appendix B — Regulation S-X, Rule 13-01, Disclosure Checklist Appendix C — Regulation S-X, Rule 13-01, Comprehensive Disclosure Example for Guaranteed Debt Securities Appendix D — Titles of Standards and Other Literature Appendix E — Abbreviations Appendix F — Roadmap Updates for 2023