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e-CFR data is current as of October 20, 2020

Amendment


17 CFR--PART 229

View Printed Federal Register page 85 FR 22003 in PDF format.

Amendment(s) published April 20, 2020, in 85 FR 22003

Effective Dates: Jan. 4, 2021

11. Amend §229.1100 by revising paragraphs (c)(2)(ii)(C), (D), and (F) to read as follows:

§229.1100   (Item 1100) General.

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(c) *  *  *

(2) *  *  *

(ii) *  *  *

(C) If the third party does not meet the conditions of paragraph (c)(2)(ii)(A) or (B) of this section and the pool assets relating to the third party are fully and unconditionally guaranteed by a direct or indirect parent of the third party, General Instruction I.C.3 of the form described in §239.13 (Form S-3) of this chapter or General Instruction I.A.5(iii) of the form described in §239.33 (Form F-3) of this chapter is met with respect to the pool assets relating to such third party and the disclosures specified in §210.13-01 (Rule 13-01 of Regulation S-X) of this chapter have been provided in the reports to be referenced. Financial statements of the third party may be omitted if the requirements of §210.3-10 (Rule 3-10 of Regulation S-X) of this chapter are satisfied.

(D) If the pool assets relating to the third party are guaranteed by a wholly owned subsidiary of the third party and the subsidiary does not meet the conditions of paragraph (c)(2)(ii)(A) or (B) of this section, the criteria in either paragraph (c)(2)(ii)(A) or (B) of this section are met with respect to the third party and the disclosures specified in Rule 13-01 of Regulation S-X have been provided in the reports to be referenced. Financial statements of the subsidiary guarantor may be omitted if the requirements of Rule 3-10 of Regulation S-X are satisfied.

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(F) The third party is a U.S. Government-sponsored enterprise, has outstanding securities held by non-affiliates with an aggregate market value of $75 million or more, and makes information publicly available on an annual and quarterly basis, including audited financial statements prepared in accordance with generally accepted accounting principles covering the same periods that would be required for audited financial statements under §§210.1-01 through 210.13-02 (Regulation S-X) of this chapter and non-financial information consistent with that required by this part (Regulation S-K).

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