PwC responds to the SEC’s guarantor and collateralization proposal

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Comment letter , PwC US Nov 21, 2018

PwC provided feedback on the SEC’s guarantor and collateralized debt disclosures. Check out the response.


The SEC proposed changes that could significantly decrease or eliminate disclosures for registered debt with certain guarantee or collateral features. PwC commends the SEC for re-examining the disclosure requirements for such securities currently required by Regulation S-X Rule 3-10 and Rule 3-16.

We support the Commission’s objective of amending the disclosure requirements to reduce the costs and burdens to registrants and provide investors with material information that is easier to understand.  While we support many aspects of the proposal, we have outlined certain concerns and provided recommended alternatives in our response.

Contact us

Heather Horn

Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

David Schmid

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

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