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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