{"data":{"id":"us/17-cfr-240.12h-5","jurisdiction":"us","citation":"17 CFR 240.12h-5","heading":"h-5 Exemption for subsidiary issuers of guaranteed securities and subsidiary guarantors.","body":"Any issuer of a guaranteed security, or guarantor of a security, that is permitted to omit financial statements by § 210.3-10 (Rule 3-10 of Regulation S-X) of this chapter is exempt from the requirements of 15 U.S.C. 78m(a) (Section 13(a) of the Act) or 78o(d) (Section 15(d) of the Act).","path":["Title 17—Commodity and Securities Exchanges","CHAPTER II—SECURITIES AND EXCHANGE COMMISSION","PART 240—GENERAL RULES AND REGULATIONS, SECURITIES EXCHANGE ACT OF 1934"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-17.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:31Z","sha256":"42576209baa73bf612a947d24c94b75e1121e791720ee737a9af86eee71c65ee","source_id":"us-cfr","stale":true,"prev":"us/17-cfr-240.12h-4","next":"us/17-cfr-240.12h-6"},"notice":"GroundRules: Original legal text. Not legal advice."}