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Registration rights allow the holder to require that a reporting entity file a registration statement for the resale of specified instruments. They may be provided to lenders in the form of a separate agreement, such as a registration rights agreement, or included as part of an investment agreement, such as an investment purchase agreement, warrant agreement, debt indenture, or preferred stock indenture. These arrangements may require the issuer to pay additional interest if a registration statement is not filed or is no longer effective.
Additional disclosures are required of the issuer of a registration payment arrangement for each registration payment arrangement or each group of similar arrangements. These requirements are based on those for guarantees in ASC 460-10-50-4 and include the following:
  • The nature and term of the arrangement and financial instruments subject to the arrangement, and the circumstances that would require transfer of consideration
  • Any settlement alternatives in the terms of the registration payment arrangement
  • The undiscounted maximum potential amount of consideration that could be required to be transferred, or, if there is no limit, disclosure of that fact
  • The current carrying amount of the liability representing the issuer's obligations under the registration payment arrangement
  • The income statement classification of any gains and losses resulting from changes in the liability's carrying amount

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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