2020-08-31 | 2020-11480Added
The Securities and Exchange Commission issued a final rule to make technical corrections to its disclosure rules and forms regarding guarantors and issuers of guaranteed securities. These amendments conform the numbering of regulatory text in Section 210.8-01 to match renumbering established in a separate rule published in the same Federal Register issue. The corrections ensure that financial statement requirements for smaller reporting companies and their affiliates are accurately aligned with current regulatory structures.