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Guarantees and Collateralizations — SEC Reporting Considerations

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A Roadmap to SEC Reporting Considerations for Guarantees and Collateralizations

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This Roadmap is intended to help readers navigate some of the questions that may arise in the application of the SEC’s March 2020 final rule that amends the disclosure requirements related to certain registered securities under SEC Regulation S-X, Rules 3-10 and 3-16. Appendix B includes a disclosure checklist for the alternative disclosures for guaranteed securities, and Appendix C includes a comprehensive example of such disclosures.
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