Underwriter Resources

All deals that are subject to 15c2-12 and are outstanding within the last 5 years are reviewed for timing and obligations and included in the analysis.

The receipt date is the date when the audit is available to be made public. This date is determined, in order of priority, by the Release Date by the State Auditor, Date on the cover of the Audit (stamped indicating received date) and Auditor’s Letter.

Typically, the Auditor’s Letter date is used as it is widely available.

The icon indicates there is an EMMA submission error. This is not a comment on materiality. It instead indicates that when working on the analysis, the filing used to satisfy the obligation was found in a different category or for a different year than would be expected.

A consolidated analysis is an aggregation of all subjects under a single Continuing Disclosure Obligated Party (CDOP).

• The consolidated view excludes the Summary Audit and Summary FinOp reports.
• To see each report in a single view, click on the “v” to expand the subject rows.