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On the Radar

SEC Reporting Considerations for Equity Method Investees

September 2022
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On the Radar
SEC Reporting Considerations for Equity Method Investees

SEC registrants may have equity method investments, including those accounted for under the fair value option or hypothetical liquidation basis. In their filings with the SEC, they are required to provide financial information about any significant equity method investees. Therefore, such registrants must consider whether to provide financial information about such investee in any report filed with the SEC that includes their own financial statements.