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On the Radar

SEC Reporting Considerations for Equity Method Investees

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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. Such registrants must consider whether to provide financial information about the investee in any report filed with the SEC that includes their own financial statements. This requirement applies to all investments accounted for under the equity method.