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Deloitte comments on the SEC's proposal on disclosure simplification and relief related to guarantors and collateralizations of securities

Published on: Nov 28, 2018

Deloitte & Touche LLP has commented on SEC Proposed Rule Release No. 33-10526, Financial Disclosures About Guarantors and Issuers of Guaranteed Securities and Affiliates Whose Securities Collateralize a Registrant’s Securities.

An excerpt from the comment letter is shown below:

We support the SEC’s objective of improving its disclosure requirements to enhance the information provided to investors and promote efficiency, competition, and capital formation. . . . While we believe that the guidance in the proposal will result in decision-useful information for investors and other financial statement users as well as mitigate some of the costs and unintended consequences associated with the current rules, the Commission may wish to consider our observations and recommendations as it finalizes the proposed requirements.

For more information, see the full text of the comment letter which is available below.


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