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    <description>Amendments add an optional IPO grading requirement: issuers may obtain grading from one or more credit rating agencies and, if opted, must disclose all grades obtained, including unaccepted grades, in the prospectus and abridged prospectus. Prospectus content must identify the rating agency(ies), list all grades including unaccepted grades, and include the rationale/description of each grading as furnished by the rating agency(ies). The amendments also reinstate bidders&#039; bank account details as a disclosure and permit an application-form statement referencing IPO grading and the grading rationale.</description>
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