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Appendix F — Roadmap Updates for 2024

Appendix F — Roadmap Updates for 2024

Appendix F — Roadmap Updates for 2024

The table below summarizes the substantive changes made in the 2024 edition of this Roadmap.
Section
Title
Description
Basis of Presentation
Moved the discussion of registrants or subsidiaries that have issued multiple debt securities that have different issuers and guarantors to Section 2.3.
Asset-Backed Issuers
Clarified that Regulation AB may require asset-backed issuers to disclose financial information in registration statements on Form SF-1 and Form SF-3.
Foreign Private Issuers
Clarified that Instruction 1 to Form 20-F, Item 8, requires FPIs to comply with Rule 13-02.