Form ABS-15G Files Dataset

The Form ABS-15G Files Dataset is a complete, accession-level archive of every Form ABS-15G and Form ABS-15G/A submission made to the SEC's EDGAR system from January 2012 — the first full month after Rule 15Ga-1's effective trigger of reporting periods ending after December 31, 2011 — through the present. Each record corresponds to one EDGAR submission, identified by SEC accession number, and packages the original cover form and all non-image exhibits alongside a structured metadata.json header derived from the EDGAR submission record. The form itself is a Dodd-Frank wrapper for two unrelated disclosure regimes that share one filing chassis: Rule 15Ga-1 (Section 943) periodic disclosure of repurchase, replacement, and indemnification demand activity tied to breaches of representations and warranties on outstanding asset-backed securities, filed by securitizers (depositors and sponsors); and Rule 15Ga-2 (Section 932) pre-sale disclosure of the findings and conclusions of any third-party due-diligence provider engaged on a rated ABS offering, furnished by issuers (registered offerings) or underwriters (Rule 144A offerings). Records are distributed in monthly ZIP containers with a fixed <YYYY>/<YYYY>-<MM>.zip layout.

Dataset APIs

Dataset Files

What This Dataset Contains

One record in the Form ABS-15G Files Dataset corresponds to one EDGAR submission of Form ABS-15G or its amendment Form ABS-15G/A, identified uniquely by its SEC accession number. The record bundles the complete set of documents the securitizer, depositor, issuer, or underwriter transmitted to EDGAR in that submission, together with a structured metadata.json header derived from the EDGAR submission record. An ABS-15G/A record is a full republication of a previously filed ABS-15G for the same securitizer and reporting period; it is not a diff or patch.

Form ABS-15G is the SEC's purpose-built carrier for two unrelated Dodd-Frank disclosure regimes that share a single filing wrapper: Rule 15Ga-1 disclosure of demand, repurchase, and replacement activity tied to breaches of representations and warranties on outstanding asset-backed securities (Section 943), and Rule 15Ga-2 disclosure of the findings and conclusions of any third-party due-diligence provider engaged in connection with a rated ABS offering (Section 932). The two regimes coexist inside the same form but produce very different records: at one extreme, a single-page periodic notice that no repurchase activity occurred during a quarter; at the other, a fifty-megabyte package of due-diligence reports, schedules, and accountant agreed-upon-procedures opinions for a single new-issue offering. The Item code carried inside metadata.json is the deterministic switch that identifies which regime — and therefore which body content shape — a given record carries.

The dataset is distributed as monthly ZIP containers and contains documents in HTML, JSON, PDF, and TXT formats. Coverage starts in January 2012 and extends to the present, with continuous monthly refresh.

Content Structure of a Single Record

Container layout

Records are distributed in monthly ZIP containers organised as <YYYY>/<YYYY>-<MM>.zip. Each container expands to a date-named folder (for example 2025-12/) holding one subfolder per accession number. The subfolder name is the SEC accession number with all dashes removed, matching the convention used in EDGAR Archives/edgar/data/<cik>/<accession-no-dashes>/ URLs (e.g. 000153949725003370/ for accession 0001539497-25-003370).

Inside each accession folder the dataset stores:

1. Exactly one metadata.json file describing the submission header (always present).
2. One or more original EDGAR submission documents — the cover ABS-15G (or ABS-15G/A) document and any exhibits, in their native filing format with their original filenames preserved.

The file types found in the dataset are HTML, JSON, PDF, and TXT. In modern filings the body almost always reduces to .htm documents plus the JSON header; PDF and TXT exhibits appear sporadically in the historical corpus, particularly in earlier years and for a small number of securitizers that publish their Rule 15Ga-1 schedule as a non-HTML attachment. Image files (.jpg, .gif, and other <TYPE>GRAPHIC documents) referenced from inside HTML exhibits are deliberately excluded from the container even though they remain enumerated in the metadata's documentFormatFiles array. The practical consequence is that some HTML exhibits — for example accountant reports that embed firm logos via <IMG SRC="eylogo2.jpg"> — render with broken image links.

Document wrapper

Every document inside an accession folder is preserved with its EDGAR SGML-style <DOCUMENT> envelope intact, wrapped around the actual <HTML> body. The envelope carries the document's TYPE, SEQUENCE within the submission, original FILENAME, and a free-text DESCRIPTION:

          1
          <DOCUMENT>
        

          2
          <TYPE>EX-1
        

          3
          <SEQUENCE>2
        

          4
          <FILENAME>n5533_exh1.htm
        

          5
          <DESCRIPTION>AGREED-UPON PROCEDURES REPORT, DATED DECEMBER 31, 2025, OF ERNST & YOUNG LLP
        

          6
          <TEXT>
        

          7
          <HTML> ... </HTML>
        

          8
          </TEXT>
        

          9
          </DOCUMENT>
        

The cover document of every submission is <SEQUENCE>1 and carries <TYPE>ABS-15G (or <TYPE>ABS-15G/A for amendments). Subsequent sequence numbers correspond to exhibits in their original submission order. The envelope is not stripped, so any text-extraction pipeline must either parse the SGML header before reaching <HTML> or treat each file as a hybrid SGML/HTML document.

metadata.json field anatomy

metadata.json is a flat JSON object derived from the EDGAR submission header. The fields that carry meaningful content for ABS-15G records are:

• formType — "ABS-15G" for an original filing or "ABS-15G/A" for an amendment.
• accessionNo — the dash-delimited accession identifier (e.g. "0001539497-25-003370"); the parent folder name is the same string with dashes removed.
• description — mirrors the EDGAR header description, combining the form name with the specific Item code addressed, e.g. "Form ABS-15G - Asset-backed securitizer report pursuant to Section 15G - Item 2.01". Amendments carry an [Amend] qualifier.
• filedAt — ISO-8601 timestamp with timezone offset of EDGAR acceptance (e.g. "2025-12-31T14:40:19-05:00").
• periodOfReport — a YYYY-MM-DD reporting-period date. For Item 2.01 due-diligence filings this is typically the filing date itself; for Item 1.01 and 1.02 R&W disclosures it is the prior period being reported on (commonly a calendar quarter or year end). The field is frequently absent for Item 1.03 termination notices.
• linkToFilingDetails — direct URL to the cover ABS-15G HTML on sec.gov/Archives/....
• linkToHtml — URL to the EDGAR filing-index page for the submission.
• linkToTxt — URL to the full SGML-wrapped .txt submission (the concatenated full filing on EDGAR).
• linkToXbrl — present in the schema but empty for ABS-15G filings.
• documentFormatFiles — an array with one entry per document in the original EDGAR submission, each carrying sequence, size (bytes, as a string), documentUrl, description, and type. A trailing entry with empty sequence and type represents the consolidated .txt submission file. This array is the source of truth for the original document inventory and includes image entries even though those images are stripped from the container.
• dataFiles — array reserved for structured data attachments; empty for ABS-15G records.
• seriesAndClassesContractsInformation — array reserved for fund/series identifiers; empty for ABS-15G records.
• items — an array of human-readable Item-code strings the filing addresses (see below).
• entities — one or more entity descriptors, each with cik, companyName (often suffixed (Filer), (Depositor), or (Securitizer) to indicate the legal role), irsNo, fiscalYearEnd, stateOfIncorporation, act ("DF" for Dodd-Frank-act filings), fileNo, filmNo, type, and sic (typically "6189 Asset-Backed Securities"). The same CIK frequently appears two or three times under different role suffixes when the depositor and securitizer are the same legal entity.
• id — a 32-character hex digest uniquely identifying the record in the dataset.

Item codes and the two content modes

The Item code is the central interpretive key for an ABS-15G record because it determines which regulatory regime the filing addresses and, by extension, what the body documents will contain. Four canonical Item codes appear in the items array, each pinned to a specific disclosure obligation:

• Item 1.01 — Initial Filing of Rule 15Ga-1 Representations and Warranties Disclosure. The securitizer's first filing under Rule 15Ga-1, capturing a three-year look-back of demand and repurchase activity across all outstanding ABS the securitizer organised. Used heavily in early 2012 for the regime's launch and thereafter for first-time entrants. The body is dominated by the Rule 15Ga-1 tabular schedule.
• Item 1.02 — Periodic Filing of Rule 15Ga-1 Representations and Warranties Disclosure. The recurring quarterly update covering only the most recent calendar quarter. Item 1.02 records are typically lean: a single .htm cover form often under 20 KB, frequently consisting of a no-activity statement or a compact table of fulfilled, unfulfilled, withdrawn, rejected, in-dispute, and pending repurchase demands enumerated by trust and asset class. The periodOfReport field carries the quarter-end date being reported on.
• Item 1.03 — Notice of Termination of Duty to File Reports under Rule 15Ga-1. A short notice that all securities covered by the securitizer's Rule 15Ga-1 obligation have been paid down, are no longer outstanding, or are otherwise no longer subject to reporting. (The EDGAR header text occasionally renders this as "Notice if Termination" — a long-standing SEC typo that propagates into the items and description fields verbatim; consumers should match on the Item code prefix Item 1.03 rather than on the exact phrasing.) These records are minimal, typically a single HTML document, and periodOfReport is often absent. They mark the closure of an ongoing Item 1.02 reporting stream rather than substantive new disclosure.
• Item 2.01 — Findings and Conclusions of the Third Party Due Diligence Provider Obtained by the Issuer. The Rule 15Ga-2 disclosure for a specific rated ABS offering, filed at least five business days before the first sale of securities. Two registration variants appear in the items array — Item 2.01: Registered Entity: ... and Item 2.01: Unregistered Entity: ... — reflecting whether the issuer is itself a registered SEC filer. These are the heavyweight records: the cover form is short, and the substantive content is carried in numerous EX-99.* exhibits (or, for the Registered-Entity variant, an EX-1 AUP exhibit).

Item 2.01 filings dominate the modern corpus by submission count and overwhelmingly dominate by byte volume, while Items 1.01, 1.02, and 1.03 are individually small but persistent across the timeline.

Body content by mode

Rule 15Ga-1 mode (Items 1.01, 1.02, 1.03)

The cover ABS-15G document for a 1.01 or 1.02 filing carries the securitizer's identity, the period covered, and a tabular disclosure derived from the SEC's prescribed Rule 15Ga-1 schedule. The schedule enumerates, by issuing entity / trust / asset class, the universe of repurchase or replacement demands made on the securitizer during the look-back or update period, broken into demand-status buckets — fulfilled, pending, withdrawn, rejected, disputed, unresolved — expressed both in number of assets and in unpaid principal balance, and cross-referenced to the underlying offering. Item 1.03 termination bodies are purely narrative: the securitizer certifies that no securities subject to Rule 15Ga-1 remain outstanding. Rule 15Ga-1 mode filings rarely carry exhibits — most reduce to a single .htm cover document plus metadata.json, with the schedule embedded as inline HTML tables inside that one document.

Rule 15Ga-2 mode (Item 2.01)

The cover ABS-15G document in this mode is a brief identifier sheet for the offering and the depositor / issuer / underwriter chain. The substance lives in the exhibits, which follow two distinct exhibit-type conventions tied to the registration variant:

• <TYPE>EX-1 is used in the Registered-Entity variant, typically to attach an accountant's agreed-upon-procedures (AUP) report — for example an Ernst & Young AUP report packaged as n5533_exh1.htm in a Nomura Asset Depositor filing. These submissions usually carry a single AUP exhibit alongside the cover form.
• <TYPE>EX-99.1, EX-99.2, … through EX-99.15 is the more common convention, used both by Unregistered-Entity filers and by the bulk of Item 2.01 submissions generally. The EX-99.* sequence packages the third-party due-diligence providers' findings and conclusions: credit, compliance, valuation, and data-integrity narratives; condition reports; loan-level review summaries; and the accompanying data schedules (often named ...sch1.htm, ...sch2.htm, etc.). A single Item 2.01 submission may therefore expand to a cover form plus a long sequence of EX-99.* exhibits, each followed by several schedule HTML files. Common third-party providers seen in the diligence narratives include Clayton, AMC Diligence, Consolidated Analytics, and Clarifii.

Filing-agent prefixes vary widely across submissions — d23212d (RR Donnelley), tm25344 (Toppan Merrill), ea0271204 (Newsfile), n5533 and semt2026-1 from other vendors — but the cover document filename consistently contains the substring abs15g (or abs15ga for amendments). Filename matching is therefore a useful but non-authoritative heuristic; the authoritative cover-document signal is <TYPE>ABS-15G (or <TYPE>ABS-15G/A) at <SEQUENCE>1 inside the SGML envelope.

Included content

For each accession number, the record contains:

• The metadata.json header, complete and always present.
• The cover ABS-15G or ABS-15G/A HTML document with its EDGAR <DOCUMENT> envelope intact.
• All non-image exhibits filed in the original EDGAR submission (HTML, occasionally PDF, occasionally plain TXT), preserved with their original filenames, document types, descriptions, and sequence numbers.

Excluded content

• Image attachments (.jpg, .gif, and other <TYPE>GRAPHIC documents) are deliberately not packaged. They remain enumerated in documentFormatFiles for inventory completeness, but the binary files themselves are absent. HTML exhibits referencing them will render with broken <IMG> links.
• The dataset does not synthesise or normalise the Rule 15Ga-1 repurchase tables into a structured tabular schema. Repurchase-demand counts and unpaid-principal-balance figures are preserved only as embedded HTML tables inside the cover document and must be parsed by the consumer.
• Series and classes / contracts metadata (seriesAndClassesContractsInformation) is empty for ABS-15G records; series-level structure, where it exists, must be parsed from document text or inferred from entities[].companyName role suffixes.
• The consolidated EDGAR .txt submission file (the SGML concatenation of all documents) is not included on disk; only its URL is exposed via linkToTxt and via the trailing entry in documentFormatFiles.

Structural and regulatory evolution

Form ABS-15G is a Dodd-Frank-era construct rather than a long-running EDGAR form. The SEC adopted it under Securities Exchange Act Rules 15Ga-1 and 15Ga-2 in January 2011, and the disclosure obligations took effect for reporting periods ending after December 31, 2011 — which is why coverage starts in January 2012. The earliest filings in the corpus are predominantly Item 1.01 initial three-year look-back submissions filed in Q1 2012 by securitizers active during the 2009-2011 window, often packaged as large repurchase-history disclosures. After this initial wave the population transitioned to a steady cadence of Item 1.02 quarterly updates, Item 1.03 termination notices as legacy securitizations paid down, and a growing share of Item 2.01 third-party due-diligence filings as the rated-ABS new-issue market resumed.

The Item-code structure has remained stable since adoption: Items 1.01, 1.02, 1.03, and 2.01 are the canonical set, with 2.01 split into Registered-Entity and Unregistered-Entity variants in the human-readable Item descriptions. The Rule 15Ga-1 disclosure schedule prescribed by the SEC has likewise remained substantively intact, although individual securitizers vary in how they render the schedule — some preserve a single combined HTML table, others split it across multiple HTML pages, and a small number deliver it as a PDF or TXT exhibit.

The dominant practical evolution has been in Item 2.01 packaging. Early Item 2.01 filings often carried a single consolidated due-diligence report exhibit. Modern Item 2.01 filings — particularly for non-agency RMBS and CLO offerings — routinely include separate EX-99.* exhibits for each diligence provider engaged on the deal, each with its own schedule fan-out, producing the multi-document, multi-megabyte submissions that characterise the recent corpus.

Interpretation notes

• Amendments are full republications, not diffs. An ABS-15G/A record amends a prior ABS-15G filed by the same securitizer for the same periodOfReport; consumers reconstructing a securitizer's reporting history should treat the latest ABS-15G/A for a given period as superseding earlier filings for that period rather than as additive content.
• The entities array contains role-tagged duplicates. The same CIK commonly appears two or three times with different role suffixes ((Filer), (Depositor), (Securitizer)); deduplicate by CIK to obtain a clean entity set, but preserve the role labels to understand the legal posture of the filing.
• Use items as the regime selector. The items array is the most reliable signal for separating Rule 15Ga-1 records (Items 1.01 / 1.02 / 1.03) from Rule 15Ga-2 records (Item 2.01); the description field carries the same Item code in human-readable form and can be used as a fallback. Match on the Item X.YZ prefix rather than on the trailing phrasing, which contains an SEC-side typo for Item 1.03.
• The two exhibit-type conventions are not interchangeable. EX-1 specifically signals the Registered-Entity AUP variant of Item 2.01, while EX-99.* is the general-purpose carrier for third-party due-diligence narratives and their schedules. Extraction pipelines that key only on EX-99.* will miss the EX-1 AUP corpus; pipelines that key only on EX-1 will miss the bulk of Item 2.01.
• Cover-document detection should use the SGML <TYPE> and <SEQUENCE>1, not the filename. Most cover documents contain the substring abs15g (or abs15ga), but vendor-specific prefixes vary. The reliable detector is <TYPE>ABS-15G or <TYPE>ABS-15G/A paired with <SEQUENCE>1 inside the SGML envelope.
• HTML exhibits carry a hybrid SGML/HTML wrapper. Any text-extraction or DOM-parsing pipeline must skip past the leading <DOCUMENT> / <TYPE> / <SEQUENCE> / <FILENAME> / <DESCRIPTION> / <TEXT> lines before reaching the <HTML> document, and must tolerate broken <IMG> references for the stripped image attachments. The documentFormatFiles array can be consulted to enumerate the missing image filenames if needed.
• Item 1.03 termination notices may omit periodOfReport. Chronological grouping for those records should fall back to filedAt.
• The Rule 15Ga-1 repurchase schedule is unstructured HTML. Quant pipelines that need demand counts, UPB figures, or trust-level breakdowns must parse the embedded HTML tables in the cover document; the dataset does not provide a normalised tabular extraction. Table layouts vary between securitizers, so a generic HTML-table parser combined with column-header heuristics (e.g. matching on "Fulfilled", "Pending", "Withdrawn", "Rejected", "Disputed") is typically required.

Who Files or Publishes This Dataset, and When

Form ABS-15G has two distinct filer populations, governed by two separate rules under the Securities Exchange Act of 1934, and a set of mutually exclusive Item-code triggers that determine when each filing is required.

Who files or discloses the record

Rule 15Ga-1 filers — securitizers (depositors and sponsors). Rule 15Ga-1 implements Section 943 of the Dodd-Frank Act, which added Section 15G of the Exchange Act. The "securitizer" (defined in Section 15G(a) and Rule 15Ga-1(e)) is either:

• the issuer of the ABS — in practice, the depositor that transfers assets into the issuing entity, or
• any person who organizes and initiates an ABS transaction by selling or transferring assets, directly or through an affiliate, to the issuing entity (i.e., the sponsor).

The 15Ga-1 filer is the entity that holds, or held, the contractual right to demand repurchase, substitution, or indemnification from an originator for breaches of representations and warranties. This covers bank and non-bank depositors and sponsors of RMBS, CMBS, auto, credit-card, equipment, student-loan, and other ABS programs, including conduit sponsors. Where multiple securitizers participate in one transaction, one may file on behalf of the others, but each remains responsible for its own disclosure. The obligation attaches to the securitizer relationship and applies regardless of whether the underlying ABS were SEC-registered or sold under Rule 144A or another exemption.

Rule 15Ga-2 filers — issuers and underwriters. Rule 15Ga-2 implements Section 932 of the Dodd-Frank Act (which added Section 15E(s)(4)(A) of the Exchange Act) and assigns the filing duty offering-by-offering to:

• the issuer of an ABS offering registered under the Securities Act, or
• the underwriter of an ABS offering relying on Rule 144A.

Only one Rule 15Ga-2 filing is required per offering. For SEC-registered shelf takedowns, the depositor/issuer furnishes; for 144A deals, the lead or arranging underwriter typically furnishes on behalf of the syndicate.

The two populations can overlap (the same depositor may be both a 15Ga-1 securitizer and a 15Ga-2 registered issuer), but the two regimes serve different disclosure purposes and produce different Items inside the form.

When the record is created or required

Form ABS-15G is structured around mutually exclusive Item codes, each driven by a specific trigger and deadline.

• Item 1.01 — Initial Rule 15Ga-1 Representations and Warranties Report. A one-time look-back covering all repurchase and replacement demand activity during the three calendar years preceding the effective date of Rule 15Ga-1. This Item appears only in the earliest cohort of filings.
• Item 1.02 — Quarterly Report under Rule 15Ga-1. Required from a securitizer for any calendar quarter (not fiscal quarter) in which there was repurchase or replacement demand activity — fulfilled, unfulfilled, pending, withdrawn, rejected, or in dispute — on assets in any outstanding ABS for which the securitizer is responsible. Due within 45 days after the end of the calendar quarter.
• Item 1.03 — Annual Report under Rule 15Ga-1. A no-activity annual certification permitted in lieu of the four quarterly reports when the securitizer can certify zero demand activity for the entire calendar year. Due within 45 days after the end of the calendar year.
• Item 2.01 — Findings and Conclusions of a Third-Party Due Diligence Report (Rule 15Ga-2). Furnished by the issuer (registered offering) or the underwriter (Rule 144A offering) when a "third-party due diligence report," as defined in Rule 17g-10(d)(1), has been obtained. Must be furnished at least five business days before the first sale of the ABS in the offering. If no third-party due diligence is obtained, no Item 2.01 filing is required.

The Rule 15Ga-1 Items are mandatory for any securitizer with outstanding ABS for which it remains responsible. The Rule 15Ga-2 Item is conditional on third-party due diligence having been obtained, and it is offering-specific rather than periodic — one ABS deal generates at most one Rule 15Ga-2 filing in the run-up to pricing.

Effective dates. Rule 15Ga-1 reporting took effect for periods beginning on or after December 31, 2011 (which is why the earliest dataset filings appear in early 2012). Rule 15Ga-2 took effect for offerings on or after June 15, 2015, after which Item 2.01 filings begin appearing alongside the Item 1.02/1.03 stream.

Form ABS-15G/A amendments. ABS-15G/A submissions amend a previously furnished ABS-15G, carrying the original Item code and reporting period. They are used to correct or supplement reported data (for example, restated tabular figures, corrected trust identifiers, omitted demand activity, or revised due-diligence findings), not to refresh data between scheduled periods. Each amendment fully replaces the corresponding original report.

The form is "furnished" rather than "filed" for purposes of Section 18 of the Exchange Act, but the EDGAR submission obligation is unchanged.

Important distinctions

• Securitizer vs. issuing entity. The Rule 15Ga-1 filer is the securitizer (depositor or sponsor), not the issuing trust. The trust files Form 10-D and Form 10-K under Regulation AB; it does not file ABS-15G. To map a trust's repurchase activity, look up its securitizer's CIK rather than the trust's.
• Issuer (15Ga-2) vs. depositor/sponsor (15Ga-1). For Rule 15Ga-1 the depositor or sponsor is the obligated filer. For Rule 15Ga-2 the depositor (as issuer) files only on registered offerings; on 144A offerings, the underwriter — not the depositor or sponsor — is the obligated furnisher. One underwriter may furnish on behalf of the entire syndicate.
• No-activity securitizers. A securitizer with outstanding ABS but no demand activity may satisfy Rule 15Ga-1 with a single annual Item 1.03 certification rather than four empty quarterly Item 1.02 filings. Many dataset records are these short no-activity certifications.
• Conditional 15Ga-2 obligation. Rule 15Ga-2 applies only when a third-party due diligence report has been obtained. ABS offerings without such a report generate no Item 2.01 filing; a missing ABS-15G for a given deal is not, by itself, evidence of non-compliance.
• Unregistered ABS captured by 15Ga-1. Rule 15Ga-1 reaches all of a securitizer's outstanding trusts, including 144A and other unregistered programs that do not otherwise file Regulation AB periodic reports on EDGAR.
• NRSRO disclosures excluded. Related Section 932 disclosures by credit rating agencies (Rule 17g-7) are filed by the NRSRO on Form ABS Due Diligence-15E or in rating action reports, not on Form ABS-15G, and are not part of this dataset.

How This Dataset Differs From Similar Datasets or Filings

Form ABS-15G sits inside a tightly interlocking family of asset-backed securities (ABS) disclosures created by Dodd-Frank and Regulation AB II. Several adjacent forms cover the same trusts, the same securitizers, or the same statutory provisions, but each captures a different slice of information at a different cadence and from a different vantage point. The comparisons below identify the closest neighbors and clarify exactly where ABS-15G is the right dataset and where it is not.

Form ABS-EE (asset-level XML)

Form ABS-EE is the structured XML asset data file attached to each Form 10-D under Regulation AB II. It carries loan-by-loan origination, payment, delinquency, loss, modification, and prepayment fields for the pool backing a single registered trust.

• Cadence and grain: ABS-EE is per-trust and per-period (typically monthly), at the individual asset level.
• ABS-15G is securitizer-level, aggregated across all of that securitizer's trusts in an asset class, and is filed quarterly/annually (15Ga-1) or per-offering pre-sale (15Ga-2).
• ABS-EE answers "how is the pool performing?" ABS-15G answers "are reps and warranties being honored, and what did the diligence provider find?"

Use ABS-EE for pool performance analytics. Use ABS-15G for repurchase enforcement and pre-issuance diligence. They never substitute.

Form 10-D and the Item 1.04 repurchase narrative

Form 10-D is the periodic distribution report for a registered ABS trust. It contains servicing reports, distributions, credit enhancement levels, and a per-trust repurchase narrative under Item 1.04 / Item 1A.

This is the closest internal boundary to ABS-15G, because both surfaces touch repurchase activity:

• 10-D Item 1.04 reports demand activity for one specific registered trust, embedded in that trust's periodic distribution narrative.
• ABS-15G under Rule 15Ga-1 rolls up demand activity across every trust of a given securitizer in a defined asset class, including both registered and Rule 144A unregistered offerings, in a standardized tabular format.

Use 10-D when the question is "what is happening inside this one deal." Use ABS-15G whenever the question requires cross-trust securitizer-level aggregation, asset-class-level views, or coverage of unregistered 144A trusts that never file 10-Ds at all. ABS-15G is the only feasible source for the latter three.

Form 17g-7 (NRSRO-side rep-and-warranty disclosure)

Form 17g-7 is filed by Nationally Recognized Statistical Rating Organizations when issuing or maintaining a credit rating on an ABS. It documents reps, warranties, and enforcement mechanisms from the rating agency's perspective and is paired with Section 932 disclosures about third-party diligence the NRSRO relied on.

• 17g-7 = rating-agency side, attached to a rating action, describing what the NRSRO considered.
• ABS-15G under Rule 15Ga-2 = issuer- or underwriter-side, furnished at least five business days before the first sale, carrying the actual findings and conclusions of the third-party due diligence provider.

Two views of the same diligence event from opposite sides of the rating relationship. The diligence findings themselves live in ABS-15G; the rating agency's framing of them lives in 17g-7.

Form 15-15D (suspension of reporting)

Form 15-15D certifies suspension of Section 15(d) reporting obligations for a specific registered ABS once it falls below holder thresholds.

• 15-15D is purely administrative and terminates ongoing reporting for one offering.
• ABS-15G obligations under Rule 15Ga-1 continue at the securitizer level and across the full asset class, even after individual trusts have suspended 10-D / 10-K reporting through 15-15D, as long as the look-back period covers reportable activity.

The two are unrelated in purpose; they only co-occur because they appear under the same depositor CIK chain.

Item 2.01 registered vs Rule 144A unregistered (within ABS-15G)

This is an internal split inside the dataset itself, not a separate dataset, but it is the most common point of user confusion. Rule 15Ga-1 generates two distinct filings under the same form:

Form mechanics are identical, but the trust populations and statutory triggers differ. Many securitizers file separate ABS-15G reports for each path; filtering by CIK alone is insufficient, and the body of each filing must be inspected to identify which population is reported.

Form FWP and 8-K Item 6.05 (offering-stage disclosure)

Free-writing prospectuses and Form 8-K Item 6.05 ("Securities Act Updating Disclosure") are offering-stage disclosures used to circulate marketing materials or update pool composition between preliminary and final prospectus.

• FWP and 8-K Item 6.05 are pre-sale, investor-facing offering documents tied to the purchase decision.
• ABS-15G is either retrospective (15Ga-1 demand activity covering prior periods) or pre-sale enforcement-transparency (15Ga-2 diligence findings), oriented toward rep-and-warranty accountability and rating-input transparency, not offering disclosure.

FWPs never contain repurchase demand tables or diligence-provider findings, and ABS-15G never contains marketing or pool-update disclosure.

Boundary summary

ABS-15G is the SEC's only centralized record of ABS rep-and-warranty repurchase enforcement activity and issuer-furnished third-party due diligence findings. It is securitizer-level (not trust-level), spans both registered and Rule 144A populations, and is demand- and diligence-focused (not pool-performance or distribution-focused).

• Repurchase enforcement, breach of reps and warranties, or pre-issuance diligence under Dodd-Frank Sections 932 and 943: ABS-15G.
• Ongoing pool performance and cash distributions on a registered trust: Form 10-D plus Form ABS-EE.
• Per-trust repurchase narrative for one specific registered deal: 10-D Item 1.04.
• Rating-agency view of the same diligence event: Form 17g-7.
• Administrative reporting status of a registered ABS: Form 15-15D.
• Offering-stage marketing or pool-composition updates: FWP or 8-K Item 6.05.

The adjacent datasets complement ABS-15G inside a complete securitization research stack but do not substitute for it.

Who Uses This Dataset

Different roles pull from different parts of the Form ABS-15G Files Dataset: Rule 15Ga-1 tabular repurchase schedules in Items 1.01 / 1.02 / 1.03, Rule 15Ga-2 diligence exhibits in Item 2.01, the cover-statement narrative, or the structured filing metadata.

ABS and RMBS portfolio managers

Buy-side teams holding asset-backed paper read the Rule 15Ga-1 schedules — trusts by sponsor/depositor CIK, total assets, demanded vs. fulfilled vs. disputed repurchases, broken out by collateral type (RMBS, auto, credit card, equipment, student) — as a credit signal. Rule 15Ga-2 sample sizes, exception rates, and waiver/cure outcomes feed bid/no-bid and pricing decisions during the offering window.

ABS credit research analysts

Sell-side and buy-side analysts build longitudinal putback time series across vintages and shelves. They aggregate demand status categories (fulfilled, unfulfilled, rejected, in dispute, withdrawn) by quarter and trust CIK, then compare a securitizer against peers to flag outliers. Outputs are sector notes, shelf-level commentary, and credit-committee watchlists.

Compliance and SEC reporting teams at securitizers, depositors, and underwriters

In-house filers benchmark cover-statement structure, Item 1.01 and 2.01 disclosures, demand-status taxonomy, nil-report handling, and the XML/PDF schedule format against peer ABS-15G submissions. The dataset supports filing templates, internal checklists, and amendment (ABS-15G/A) drafting.

ABS disclosure counsel

Outside securities counsel use cover-statement narrative and Rule 15Ga-2 exhibits to advise on what constitutes a reportable "demand," how to characterize disputed claims, and how to disclose third-party diligence scope, methodology, and provider identity. Supports precedent libraries and disclosure-completeness reviews.

Third-party due diligence firms

Diligence providers study how their own and competing providers' Rule 15Ga-2 reports appear in filings — services performed, testing criteria, sample design, grading scales, summary findings — to align report formats with issuer-furnished language and benchmark competitive positioning.

Structured-finance rating analysts

NRSRO analysts incorporate repurchase-demand intensity, dispute rates, and Rule 15Ga-2 exception findings into transaction ratings, sponsor reviews, and surveillance, alongside their Form 17g-7 workflow. They focus on trust-level schedules and unresolved-demand trends.

Regulators and academic researchers

Securities and banking supervisory staff and academics studying the post-Dodd-Frank putback market consume the full filing universe, including ABS-15G/A amendments. Structured tabular fields drive aggregate statistics, cross-securitizer comparisons, and tests of disclosure quality.

RMBS/ABS litigation counsel and forensic experts

Putback litigators and expert witnesses treat historical Rule 15Ga-1 schedules as a securitizer's own admissions of which demands were made, fulfilled, or rejected by quarter. Rule 15Ga-2 pre-issuance exception findings inform what was knowable at deal close, supporting expert reports, deposition prep, and damages models.

Quant and data engineering teams

Engineers parse the XML schedules, reconcile free-text trust names to CIKs, and merge originals with ABS-15G/A amendments. Repurchase fields become features in deal-level credit models and surveillance dashboards; accession number, filing date, period of report, filer CIK, and form type drive incremental ingestion and versioning.

ABS structuring and syndicate desks

Structuring and syndicate teams scan Rule 15Ga-2 filings on comparable deals — provider, scope, sample size, exceptions — to scope diligence with issuers, prepare investor Q&A, and frame diligence-risk language in offering materials.

Users cluster around securitization markets: investors and analysts treating repurchase activity as a credit signal, in-house compliance and outside counsel responsible for the filings, diligence providers benchmarking disclosed work, rating and regulatory staff studying the putback market, litigation experts using filings as evidence, and data teams operationalizing the tabular content. Each role consumes a different slice of the same accession-level record.

Specific Use Cases

The dataset's regime split — Rule 15Ga-1 repurchase schedules in Items 1.01 / 1.02 / 1.03 versus Rule 15Ga-2 diligence exhibits in Item 2.01 — drives most workflows. The following are concrete, recurring uses tied to specific record parts.

Building a securitizer-level repurchase time series for RMBS credit committees

A buy-side RMBS credit analyst preparing a quarterly sponsor review pulls every Item 1.01 and Item 1.02 record where an entities[] CIK matches the target securitizer, ordered by periodOfReport. The HTML tables embedded in the <SEQUENCE>1 cover document are parsed for the demand-status columns (Fulfilled, Pending, Withdrawn, Rejected, Disputed, Unresolved) by trust and asset class. The output is a multi-quarter putback intensity series, with unpaid-principal-balance totals per status bucket, fed into the sponsor watchlist with peer percentile comparisons.

Pre-sale diligence-finding extraction for new-issue ABS bid prep

A structured-finance portfolio manager evaluating a freshly announced non-agency RMBS or CLO offering filters Item 2.01 records by depositor / issuer CIK in the five business days before pricing. The workflow walks documentFormatFiles for EX-99.1 through EX-99.15 exhibits, extracts each diligence provider's findings narrative and the accompanying ...sch1.htm / ...sch2.htm schedules, and produces a one-page deal sheet listing each provider (Clayton, AMC, Consolidated Analytics, Clarifii), sample size, exception counts by category, and waiver/cure dispositions. The sheet feeds the bid-or-pass decision and the price-talk discussion.

AUP-only corpus for accountant-firm benchmarking

An audit-firm competitive-intelligence team needs to track how often each Big Four and specialty firm appears as the named accountant on Registered-Entity Item 2.01 deals. The pipeline keys on <TYPE>EX-1 exhibits at sequence 2 (which carry agreed-upon-procedures reports rather than EX-99.* diligence narratives), reads the <DESCRIPTION> line from the SGML envelope (e.g. "AGREED-UPON PROCEDURES REPORT, DATED DECEMBER 31, 2025, OF Ernst & Young LLP"), and aggregates by firm name, depositor CIK, and filedAt quarter. Output is a market-share table with deal-count and depositor-coverage breakdowns.

Putback-litigation evidence packs

A plaintiffs-side RMBS litigation expert builds an evidence appendix tying a securitizer's own quarterly admissions to the trusts at issue. The workflow assembles every Item 1.01 and 1.02 record for the defendant securitizer's CIK across the look-back period, captures the exact HTML schedule rows for the named trusts, and pairs each row with accessionNo, filedAt, periodOfReport, and linkToFilingDetails for citation. Where an ABS-15G/A exists for a period, the amendment supersedes the original in the exhibit set, and the original is retained in a separate "superseded filings" appendix. The deliverable is a Bates-numbered exhibit list for expert reports and depositions.

Termination-notice cleanup for legacy-trust universe maintenance

A data engineering team maintaining a trust-level reference database needs to retire securitizers whose Rule 15Ga-1 obligation has ended. The job filters records where items matches the prefix Item 1.03 (tolerating the SEC's "Notice if Termination" typo), reads the cover document narrative to confirm the termination scope, and writes a "no longer reporting" flag onto every CIK in entities[] after deduplication. Because Item 1.03 records frequently omit periodOfReport, retirement effective-date logic falls back to filedAt. Output is a delta file applied to the internal securitizer master.

Diligence-provider exception-rate benchmarking

A third-party diligence firm benchmarking its own grading distribution against competitors loads every Item 2.01 record over a rolling twelve-month window, then iterates EX-99.* exhibits where the cover or schedule HTML names the provider. The workflow extracts grade tallies (typically Grade A / B / C / D or equivalent provider-specific scales) and exception categories from the embedded tables and aggregates by provider, asset class, and depositor. The result is a quarterly competitive scorecard showing average sample size, exception incidence per 100 loans, and waiver-acceptance rate per provider.

144A unregistered-trust coverage that 10-D filings cannot supply

An ABS sector strategist studying the auto-loan or private-label RMBS 144A market — populations that never file Form 10-D — relies on ABS-15G as the sole standardized source. The workflow filters Item 1.02 records, parses the schedule's trust enumeration to identify Rule 144A unregistered shelves (often distinguishable in the cover narrative), and tabulates demand counts and UPB by 144A securitizer. Output feeds a sector note covering the unregistered universe alongside the registered population.

Amendment-aware ingestion for surveillance dashboards

A quant team running an ABS surveillance dashboard ingests new monthly ZIP containers and applies amendment-supersession logic. New records are keyed on (securitizer CIK, periodOfReport, items[]); when formType is ABS-15G/A, the prior ABS-15G for the same key is marked superseded rather than merged, since amendments are full republications, not diffs. The pipeline also deduplicates entities[] by CIK while preserving the (Filer) / (Depositor) / (Securitizer) role labels for downstream legal-role joins. The result is a clean current-state table that powers the dashboard's repurchase-trend tiles without double-counting amended periods.

Dataset Access

Dataset Index JSON API: https://api.sec-api.io/datasets/form-abs15g-files.json

The index endpoint returns dataset-level metadata and a list of all individual container files. Dataset-level fields include the dataset name, description, last update timestamp, earliest sample date (2012-01-01), total record and size counts, covered form types (ABS-15G and ABS-15G/A), container format (ZIP), and the file types present inside the containers (HTML, JSON, PDF, TXT). Each container entry includes its key, size, records, updatedAt timestamp, and a direct downloadUrl. This endpoint does not require an API key.

A common workflow is to poll this endpoint daily, compare the updatedAt timestamp of each container against the last ingestion run, and download only the containers that have changed. This enables incremental ingestion without re-fetching the full archive.

Example response:

          1
          {
        

          2
            "datasetId": "1f13365b-9ae0-690c-8696-f1e3b18f6369",
        

          3
            "datasetDownloadUrl": "https://api.sec-api.io/datasets/form-abs15g-files.zip",
        

          4
            "name": "Form ABS-15G Files Dataset",
        

          5
            "updatedAt": "2026-04-29T03:00:35.889Z",
        

          6
            "earliestSampleDate": "2012-01-01",
        

          7
            "totalRecords": 89586,
        

          8
            "totalSize": 9815380335,
        

          9
            "formTypes": ["ABS-15G", "ABS-15G/A"],
        

          10
            "containerFormat": "ZIP",
        

          11
            "fileTypes": ["HTML", "JSON", "PDF", "TXT"],
        

          12
            "containers": [
        

          13
              {
        

          14
                "downloadUrl": "https://api.sec-api.io/datasets/form-abs15g-files/2026/2026-04.zip",
        

          15
                "key": "2026/2026-04.zip",
        

          16
                "size": 18452310,
        

          17
                "records": 142,
        

          18
                "updatedAt": "2026-04-29T03:00:35.889Z"
        

          19
              }
        

          20
            ]
        

          21
          }
        

Example request:

          1
          curl https://api.sec-api.io/datasets/form-abs15g-files.json
        

Download Entire Dataset: https://api.sec-api.io/datasets/form-abs15g-files.zip?token=YOUR_API_KEY

Downloads the complete dataset archive in a single ZIP file covering all Form ABS-15G and ABS-15G/A filings from January 2012 to the current month. Use this endpoint for a full historical backfill. This endpoint requires an SEC API key.

          1
          curl -o form-abs15g-files.zip \
        

          2
            "https://api.sec-api.io/datasets/form-abs15g-files.zip?token=YOUR_API_KEY"
        

Download Single Container: https://api.sec-api.io/datasets/form-abs15g-files/2026/2026-04.zip?token=YOUR_API_KEY

Downloads one monthly container instead of the full archive. Use this endpoint for incremental ingestion or to retrieve a specific time slice based on container key values returned by the index API. This endpoint requires an SEC API key.

          1
          curl -o 2026-04.zip \
        

          2
            "https://api.sec-api.io/datasets/form-abs15g-files/2026/2026-04.zip?token=YOUR_API_KEY"
        

Frequently Asked Questions

What forms does this dataset cover?

The dataset covers Form ABS-15G (the original filing) and Form ABS-15G/A (amendments). Both are EDGAR submissions made under Securities Exchange Act Rules 15Ga-1 and 15Ga-2, the Dodd-Frank disclosure regimes for ABS rep-and-warranty repurchase activity (Section 943) and pre-sale third-party due-diligence findings (Section 932).

What does one record in this dataset represent?

One record corresponds to a single EDGAR submission of Form ABS-15G or ABS-15G/A, identified uniquely by its SEC accession number. Each record contains a metadata.json header plus the original cover document and all non-image exhibits (HTML, occasionally PDF or TXT) preserved with their EDGAR <DOCUMENT> envelopes intact and original filenames retained.

Who is required to file Form ABS-15G?

Two distinct populations file. Under Rule 15Ga-1, securitizers — depositors and sponsors of RMBS, CMBS, auto, credit-card, equipment, student-loan, and other ABS programs — file periodic repurchase-demand disclosures (Items 1.01, 1.02, 1.03). Under Rule 15Ga-2, the issuer of a registered ABS offering or the underwriter of a Rule 144A offering furnishes pre-sale third-party due-diligence findings (Item 2.01) at least five business days before the first sale.

What time period does the dataset cover?

Coverage starts in January 2012 — the first full month after Rule 15Ga-1's effective date of December 31, 2011 — and runs through the present, with monthly refresh. Rule 15Ga-2 (Item 2.01) filings begin appearing alongside the Rule 15Ga-1 stream after that rule's effective date of June 15, 2015.

How does this dataset differ from Form 10-D?

Form 10-D is per-trust and per-period, carrying a repurchase narrative for one specific registered ABS trust under Item 1.04. Form ABS-15G under Rule 15Ga-1 is securitizer-level, aggregating demand activity across every trust of a given securitizer in an asset class, including Rule 144A unregistered offerings that never file 10-Ds at all. ABS-15G is the only standardized SEC source for cross-trust securitizer-level aggregation and for the 144A population.

What file format is the dataset distributed in?

The dataset is distributed as monthly ZIP containers organised as <YYYY>/<YYYY>-<MM>.zip. Inside each container, accession-numbered subfolders hold the original EDGAR documents in HTML, JSON, PDF, and TXT formats. Image attachments (.jpg, .gif, and other <TYPE>GRAPHIC documents) are deliberately excluded even though they remain enumerated in the metadata's documentFormatFiles array.

How should amendments (ABS-15G/A) be handled?

ABS-15G/A submissions are full republications of a previously filed ABS-15G for the same securitizer and reporting period — not diffs or patches. Consumers reconstructing a securitizer's history should treat the latest ABS-15G/A for a given periodOfReport as superseding the original, keying records on (securitizer CIK, periodOfReport, items[]) and marking earlier versions as superseded rather than merging them.