News & Analysis as of

Reporting Requirements Asset-Backed Securities Securities and Exchange Commission (SEC)

DLA Piper

New SEC Data Page Reveals 18-percent Decline in the Number of Reporting Companies Over the Last Two Decades and Other Key Capital...

DLA Piper on

On August 13, 2025, the US Securities and Exchange Commission (SEC) announced the creation of a Statistics & Data Visualizations page on its website. The page provides statistics on capital formation, market participants,...more

K&L Gates LLP

Financing Marketplace Loans: Ten Key Things to Know Before Catching the Securitization Wave

K&L Gates LLP on

Marketplace loans are the most exciting securitization asset class to emerge since credit cards and student loans. Securitization provides marketplace loan investors with liquidity, diversified funding and interest rate...more

Orrick - Finance 20/20

SEC Publishes Technical Corrections to Regulation AB II

On February 4, the SEC released certain technical corrections to rules that were published in the Federal Register on September 24, 2014. The changes effect Regulation AB and other rules governing the offering process,...more

K&L Gates LLP

Regulation AB II: Second Time’s the Charm?

K&L Gates LLP on

On August 27, 2014, following years of preparation, speculation and comment, the Securities and Exchange Commission (SEC) adopted Regulation AB II (Reg AB II). Reg AB II represents a response to requirements of Sections 939A...more

Orrick, Herrington & Sutcliffe LLP

Regulation AB II – Final Rules

On August 27, 2014, the Securities and Exchange Commission unanimously voted to adopt a package of new and amended rules governing the registration, offering process, disclosure and reporting for SEC registered asset-backed...more

Katten Muchin Rosenman LLP

SEC Adopts Regulation AB II

On August 27, the Securities and Exchange Commission at an open meeting unanimously adopted Regulation AB II (Reg AB II). The final rule provides significant revisions to Regulation AB, which provides the rules regarding the...more

Cadwalader, Wickersham & Taft LLP

At Long Last—SEC Adopts Final Regulation AB II

On August 27, 2014 the Securities and Exchange Commission (the “SEC”) approved final rules relating to asset-backed securities (“ABS”) disclosure and registration (the “Final Rules”). The Final Rules are contained in a final...more

Goodwin

SEC Adopts Revisions to Asset-Backed Securities Regime

Goodwin on

The SEC announced that it adopted new rules and rule amendments (collectively, the “Final Rules”) that revise the offering process, disclosure and reporting requirements for publicly-offered asset-backed securities (“ABS”). ...more

Morrison & Foerster LLP

Regulation AB II

The Securities and Exchange Commission today adopted final amendments related to Regulation AB that were first proposed in 2010.1 The changes address the offering process and disclosure and periodic reporting requirements for...more

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