United States

SEC Releases Compliance and Disclosure Interpretations Related to SEC Regulation AB

May 09, 2016
From the Financial Reporting Network

The staff of the SEC’s Division of Corporation Finance recently updated its Compliance and Disclosure Interpretations (C&DIs) about SEC Regulation AB to address filing asset-level disclosures on Form ABS-EE. The SEC staff provided guidance about certain aspects of the SEC’s final rules on asset-backed securities, including prospectus information requirements, determining the most recent reporting period, and certain requirements for performance-related information reporting.

Read C&DIs