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Roadmap Series

Guarantees and Collateralizations — SEC Reporting Considerations

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Roadmap
SEC Reporting Considerations for Guarantees and Collateralizations (August 2023)

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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. It combines the SEC’s reporting requirements for registrants that issue securities that are guaranteed or collateralized by one or more affiliates with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.
Also available is the latest edition of On the Radar, a high-level summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
Be sure to check out other titles in Deloitte’s Roadmap series, our comprehensive, easy-to-understand collection of accounting guides on selected topics of broad interest to the financial reporting community.