This method may be used if you have an affiliated company that has adequately strong financials and can act as a guarantor for you. In this scenario, it is the guarantor’s audited financials that are used in Item 21 of the FDD, along with a Guarantee of Performance form signed by an officer of the guarantor. In effect, this method removes the financial assurance, because the guarantor is guaranteeing your obligations. If the guarantor does not want their financials in the FDD or does not want their financials audited (which can be very expensive), this method may not be employed.