Disclosure requirements for publicly-registered ABS have prompted fewer investor-friendly changes than might have been expected, according to analysts at Moody’s Investors Service. The Securities and Exchange Commission adopted the so-called Regulation AB2 disclosure rule in August 2014 and a number of issuers have filed Form SF-3 registration statements in compliance with the rule. “Very few issuers have provided additional collateral and/or performance information beyond the data they were already disclosing prior to SF-3 registration statement requirements,” Moody’s said of auto ABS issuers. The rating service said...