Schedule B Debt Offering Disclosure Checklist


Summary

This checklist sets out the disclosure requirements for a Schedule B registration statement, including any exceptions and clarifications, and whether the information must appear in the prospectus. Section 7 of the Securities Act of 1933, as amended (15 U.S.C. § 77g) (Securities Act) provides that a registration statement filed with the Securities and Exchange Commission (SEC) by a foreign government or political subdivision thereof must contain the disclosure items set forth in Schedule B (15 U.S.C. § 77aa). A registration statement consists of two parts. The first part (labelled “Part I”) is the prospectus, which is the document that will be provided to investors. The second part of the registration statement (labelled “Part II”) consists of information that must be filed with the SEC but is not required to be provided to investors. Section 10 of the Securities Act (15 U.S.C. § 77j) and Securities Act Rule 492 (17 C.F.R. § 230.492) expressly allow for certain information to be omitted ...