“ CONTENTS OF STATEMENTS— A statement filed— `` (A) under subparagraph (A) or (B) of paragraph (2) shall contain a statement of the amount of all equity securities of such issuer of which the filing person is the beneficial owner; and `` (B) under subparagraph (C) of such paragraph shall indicate ownership by the filing person at the date of filing, any such changes in such ownership, and such purchases and sales of the security-based swap agreements as have occurred since the most recent such filing under such subparagraph. ”

“ STUDY AND REPORT ON SPECIAL PURPOSE ENTITIES— (1) STUDY REQUIRED— The Commission shall, not later than 1 year after the effective date of adoption of off-balance sheet disclosure rules required by section 13 (j) of the Securities Exchange Act of 1934, as added by this section, complete a study of filings by issuers and their disclosures to determine— (A) the extent of off-balance sheet transactions, including assets, liabilities, leases, losses, and the use of special purpose entities ”

“ An extension of credit maintained by the issuer on the date of enactment of this subsection shall not be subject to the provisions of this subsection, provided that there is no material modification to any term of any such extension of credit or any renewal of any such extension of credit on or after that date of enactment. ”

“ RULE OF CONSTRUCTION FOR CERTAIN LOANS— Paragraph (1) does not apply to any loan made or maintained by an insured depository institution (as defined in section 3 of the Federal Deposit Insurance Act (12 U.S.C. 1813) ) , if the loan is subject to the insider lending restrictions of section 22 (h) of the Federal Reserve Act (12 U.S.C. 375b) . ́ ́. ”