Business Context and Reporting Period
Company: Assured Guaranty Ltd. (AGL)
Filing Type: Form 8-K (Current Report)
Date of Report: December 11, 2009
Reporting Period Covered: Third Quarter Ended September 30, 2009 (Supplemental to Form 10-Q)
This filing serves to supplement the Quarterly Report on Form 10-Q for the period ended September 30, 2009, by making available specific financial supplements and consolidated unaudited financial statements for Assured Guaranty Corp. (AGC) and Assured Guaranty Municipal Corp. (AGM).
Key Financial Metrics
The filing text does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. Instead, it references the following documents where these metrics are detailed:
- AGC Financial Supplement for the Third Quarter Ended September 30, 2009 (Exhibit 99.1).
- AGM Financial Supplement for the Third Quarter Ended September 30, 2009 (Exhibit 99.2).
- AGC Consolidated Unaudited Financial Statements as of September 30, 2009 and December 31, 2008, and for the Three and Nine Months Ended September 30, 2009 and 2008 (Exhibit 99.3).
Material Changes
The filing text does not explicitly state material changes in financial performance versus the prior comparable period. It directs investors to the attached exhibits for the comparative financial data between the periods ended September 30, 2009, and 2008.
Guidance, Outlook, and Management Commentary
Investor Presentation: On December 11, 2009, AGL made available its Fixed Income Investor Presentation for the Third Quarter 2009 on its website. This document likely contains management commentary and outlook, though specific details are not included in the 8-K text.
Regulation FD Disclosure: The release of the investor presentation and financial supplements constitutes Regulation FD disclosure to ensure fair access to material non-public information.
Investor Verification Checklist
- Review Exhibit 99.1 for AGC's specific financial supplement details for Q3 2009.
- Review Exhibit 99.2 for AGM's specific financial supplement details for Q3 2009.
- Analyze Exhibit 99.3 for AGC's consolidated unaudited financial statements to verify revenue, profit, and balance sheet changes compared to 2008.
- Access the Fixed Income Investor Presentation on the company website for management's qualitative outlook and commentary.