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The issuer of a registration payment arrangement shall disclose all of the following information about each registration payment arrangement or each group of similar arrangements:
  1. a
    The nature of the registration payment arrangement, including all of the following:
    1. 1
      The approximate term of the arrangement
    2. 2
      The financial instrument(s) subject to the arrangement
    3. 3
      The events or circumstances that would require the issuer to transfer consideration under the arrangement.
  2. b
    Any settlement alternatives contained in the terms of the registration payment arrangement, including the party that controls the settlement alternatives
  3. c
    The maximum potential amount of consideration, undiscounted, that the issuer could be required to transfer under the registration payment arrangement (including the maximum number of shares that may be required to be issued)
  4. d
    If the terms of the arrangement provide for no limitation to the maximum potential consideration (including shares) to be transferred, that fact shall be disclosed
  5. e
    The current carrying amount of the liability representing the issuer's obligations under the registration payment arrangement
  6. f
    The income statement classification of any gains or losses resulting from changes in the carrying amount of the liability representing the issuer's obligations under the registration payment arrangement.
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These disclosures are incremental to the disclosures that may be required under other applicable generally accepted accounting principles (GAAP) and are required even if the likelihood of the issuer having to make any payments under the arrangement is remote.
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