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The Financial Reporting Manual - prepared by the staff of the Division of Corp. Fin. - has been updated and revised. The Manual is designed to be an internal reference document and to provide general guidance to Division staff. Click here to view manual and summary of changes (links externally to SEC website).

SEC Release No. 33-9244 / 34-64968 July 26, 2011 The SEC revised and re-proposed certain rules relating to asset-backed securities. The proposal would amend the registration and transactional requirements relating to shelf registration of asset-backed securities. For further detail on this proposal, see Malcolm Wattman, Frank Polverino Matthew Feig, SEC Re-proposal of Shelf Eligibility Conditions for Asset-Backed Securities and Applicability to Insurance-Linked Securities (Aug. 4, 2011) (CWT C&F Memo). Cross References SEC Press Release No. 2011-156 SEC Release No. 33-9117 / 34-61858 (initial