and significant subjective acceleration clauses.

Beyond this, the new rules also outlines certain rules pertaining specifically to direct placements and direct borrowings (which both have terms negotiated directly with the investor or lender and are not offered for public sale). Entities would need to disclose the terms specified in debt agreements related to significant events of default with finance-related consequences. This information would be disclosed separately from information about other types of debt, as these kinds of agreements are generally different than the standard expectations. 

The new rules go into effect for reporting periods beginning June 15, 2018.