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On the Radar — SEC reporting considerations for guarantees and collateralizations

Published on: 25 Aug 2021

SEC registrants may issue a variety of debt or debt-like securities to finance their operations. In certain cases, they may offer credit enhancement arrangements under which subsidiaries of the registrant guarantee the debt or the registrants pledge the stock of their affiliates as collateral. In addition, for various reasons, a subsidiary of the registrant (rather than the registrant) may issue debt or debt-like securities. While these structures or credit enhancement arrangements may be beneficial from a cost-of-capital perspective, registrants should consider the SEC reporting implications.

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