SEC Filing Summary: Lehman ABS Corp Goldman Sachs Cap 1 Sec Backed Ser 2004-6
Business Context and Reporting Period
This Form 8-K is a current report filed by Lehman ABS Corporation on behalf of the Corporate Backed Trust Certificates, Goldman Sachs Capital I Securities-Backed Series 2004-6 Trust. The report covers the specific event date of August 15, 2006. The Trust holds junior subordinated debentures issued by The Goldman Sachs Group, Inc., which serve as the sole underlying assets.
Key Financial Metrics
The filing reports a distribution event to certificate holders but does not contain a comprehensive financial statement within the text body.
- Revenue/Profit: Not provided in this filing.
- Cash Flow: A distribution was made to holders on August 15, 2006. Specific amounts are detailed in the attached Exhibit 1 (Trustee's Distribution Statement) and are not listed in the main text.
- Debt/Liquidity: Not explicitly quantified in this report; the Trust's assets consist of Goldman Sachs Group, Inc. junior subordinated debentures.
- Margins: Not applicable or provided.
Material Changes
The registrant states that no other reportable transactions or matters occurred during the current reporting period aside from the scheduled distribution. There are no reported material changes to the Trust's structure or asset composition in this document.
Guidance, Outlook, and Risks
Management Commentary: The filing directs investors to The Goldman Sachs Group, Inc.'s periodic and current reports (File No. 001-14965) for information regarding the issuer of the underlying securities.
Risks and Contingencies:
- Lehman ABS Corporation and the Trustee explicitly state they have not participated in the preparation of Goldman Sachs' reports, nor have they verified the accuracy or completeness of those documents.
- There is no assurance that undisclosed events affecting Goldman Sachs or the underlying securities have not occurred, which could impact the accuracy of publicly available information.
Investor Verification Checklist
- Verify the specific distribution amount per certificate by reviewing Exhibit 1 (Trustee's Distribution Statement) attached to the filing.
- Review The Goldman Sachs Group, Inc.'s recent filings (File No. 001-14965) to assess the financial health of the underlying asset issuer.
- Confirm that no undisclosed events have occurred at Goldman Sachs that might affect the value of the junior subordinated debentures held by the Trust.