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

Published on: 28 Aug 2023

This Roadmap 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. The publication 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. The 2023 edition reflects updated guidance in the SEC’s Financial Reporting Manual.

The Roadmap is available on the Deloitte Accounting Research Tool Web site.

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