SEC Filing Summary: Lehman ABS Corp Goldman Sachs Cap 1 Sec Backed Ser 2004-6
Business Context and Reporting Period
This Form 10-K covers the fiscal year ended December 31, 2023, for the Corporate Backed Trust Certificates, Goldman Sachs Capital I Securities-Backed Series 2004-6 Trust (the "Trust"). The Trust is a common law trust formed in 2004, with SCS LABS Corporation acting as the Depositor and U.S. Bank Trust National Association as the Trustee. The Trust's assets consist solely of capital securities issued by Goldman Sachs Capital I. The Certificates are listed on the New York Stock Exchange (NYSE) and are held by Cede & Co. as nominee for The Depository Trust Company.
Key Financial Metrics
The filing explicitly states that Selected Financial Data, Management's Discussion and Analysis, and Financial Statements and Supplementary Data are Not Applicable. Consequently, the filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. The Trust operates as a pass-through vehicle, and financial performance is derived from the underlying securities issued by Goldman Sachs Capital I.
Material Changes
No material changes to financial condition or results of operations are disclosed in this filing, as the document does not contain comparative financial data or operational analysis. The filing incorporates by reference distribution reports filed on Form 8-K for the prior year (2022), but does not detail specific changes for the 2023 period within the text of this 10-K.
Guidance, Outlook, and Risks
- Guidance and Outlook: Not applicable. The filing does not contain management commentary, forward-looking statements, or guidance.
- Risk Factors: Not applicable. The filing explicitly marks Risk Factors as "Not Applicable."
- Contingencies and Unusual Items: No legal proceedings or unresolved staff comments are reported. The filing notes that neither the Depositor nor the Trustee has verified the accuracy of reports filed by the underlying issuer (The Goldman Sachs Group, Inc.) and that events affecting the issuer may impact the Trust.
Investor Verification Checklist
- Verify the current status and performance of the underlying capital securities issued by Goldman Sachs Capital I, as the Trust holds no other assets.
- Review The Goldman Sachs Group, Inc.'s periodic reports (File No. 001-14965) for information regarding the junior subordinated debentures that serve as the Trust's sole assets.
- Confirm distribution amounts by reviewing the Form 8-K filings incorporated by reference, as this 10-K does not list specific distribution figures for 2023.
- Note that the Trust has no voting stock or common equity held by non-affiliates.