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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

14. Amend §229.1115 by revising paragraph (b)(2) to read as follows:

§229.1115   (Item 1115) Certain derivatives instruments.

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(b) *  *  *

(2) If the aggregate significance percentage related to any entity or group of affiliated entities providing derivative instruments contemplated by this section is 20% or more, provide financial statements meeting the requirements of §§210.1-01 through 210.13-02 (Regulation S-X) of this chapter, except §§210.3-05 (Rule 3-05) and 210.11-01 through 210.11-03 (Article 11 of Regulation S-X) of this chapter, of such entity or group of affiliated entities. Financial statements of such entity and its subsidiaries consolidated (as required by §240.14a-3(b) of this chapter) shall be filed under this section.

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