---
kind: "section"
citation: "17 C.F.R. § 229.1112"
title: "17"
number: "229.1112"
heading: "(Item 1112) Significant obligors of pool assets."
url: "https://uscodex.org/cfr/17/229.1112"
---

# §229.1112. (Item 1112) Significant obligors of pool assets.

- (a) **Descriptive information.** Provide the following information for each significant obligor:
  - (1) **The name of the obligor.**
  - (2) **The organizational form and general character of the business of the obligor.**
  - (3) **The nature of the concentration of the pool assets with the obligor.**
  - (4) **The material terms of the pool assets and the agreements with the obligor involving the pool assets.**
- (b) **Financial information.**
  - (1) If the pool assets relating to a significant obligor represent 10% or more, but less than 20%, of the asset pool, provide summarized financial information, as defined by [§ 210.1-02(bb)](/cfr/17/210.1-02.md?p=bb) of this chapter ([Rule 1-02(bb)](/cfr/17/1-02.md?p=bb) of Regulation S-X), for the significant obligor for each of the last three fiscal years (or the life of the significant obligor and its predecessors, if less), provided, however, that for a significant obligor under [§ 229.1101(k)(2)](/cfr/17/229.1101.md?p=k-2) (Item 1101(k)(2) of Regulation AB), only net operating income for the most recent fiscal year and interim period is required.
  - (2) If pool assets relating to a significant obligor represent 20% or more of the asset pool, provide financial statements meeting the requirements of [§§ 210.1-01 through 210.13-02](/cfr/17/210.1-01..210.13-02.md) (Regulation S-X) of this chapter, except [§§ 210.3-05](/cfr/17/210.3-05.md) ([Rule 3-05](/cfr/17/3-05.md)) and 210.11-01 through 210.11-03 (Article 11 of Regulation S-X) of this chapter, of the significant obligor. Financial statements of such obligor and its subsidiaries consolidated (as required by [§ 240.14a-3(b)](/cfr/17/240.14a-3.md?p=b) of this chapter) shall be filed under this item.

## Notes

### Amendments

[70 FR 1597, Jan. 7, 2005, as amended at 79 FR 57313, Sept. 24, 2014; 85 FR 22003, Apr. 20, 2020; 86 FR 2129, Jan. 11, 2021]

### Source

Source: 70 FR 1597, Jan. 7, 2005, unless otherwise noted.

### Authority

Authority: 15 U.S.C. 77e, 77f, 77g, 77h, 77j, 77k, 77s, 77z-2, 77z-3, 77aa(25), 77aa(26), 77ddd, 77eee, 77ggg, 77hhh, 77iii, 77jjj, 77nnn, 77sss, 78c, 78i, 78j, 78j-3, 78l, 78m, 78n, 78n-1, 78o, 78u-5, 78w, 78ll, 78 mm, 80a-8, 80a-9, 80a-20, 80a-29, 80a-30, 80a-31(c), 80a-37, 80a-38(a), 80a-39, 80b-11 and 7201 et seq.; 18 U.S.C. 1350; sec. 953(b), Pub. L. 111-203, 124 Stat. 1904 (2010); and sec. 102(c), Pub. L. 112-106, 126 Stat. 310 (2012).

### Source

Source: 47 FR 11401, Mar. 16, 1982, unless otherwise noted.

### Amendments

[70 FR 1597, Jan. 7, 2005, as amended at 79 FR 57313, Sept. 24, 2014; 85 FR 22003, Apr. 20, 2020; 86 FR 2129, Jan. 11, 2021]