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2640 When Disclosure is Required
us SEC - Financial Reporting Manual
2640.1 Registration Statements - S-X 13-02 disclosures are required in registration statements that register the offer and sale of securities that are collateralized by securities of the registrant’s affiliate(s). S-X 13-02 disclosures are not required in registration statements that register the offer and sale of securities that are not collateralized by an affiliate’s securities, even if another collateralized security of the registrant offered and sold on a registered basis is outstanding.
2640.2 [Reserved]
2640.3 Periodic Reporting – S-X 13-02 financial and non-financial disclosures are required in its annual reports on Form 10-K, and quarterly reports on Form 10-Q for so long as the registrant has a Section 15(d) reporting obligation with respect to the collateralized securities offered and sold on a registered basis.
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