This client memorandum highlights important considerations for the preparation of your 2018 annual report on Form 20-F. As in previous years, we discuss both disclosure developments as we...

With recent increased activity in the area of sovereign bond offerings (including a rise in issuances of “green bonds”) and liability management transactions, we thought it timely to ...

On February 21, the Securities and Exchange Commission released updated interpretive guidance on cybersecurity disclosure, reaffirming staff guidance issued in 2011, providing more detail...

This memorandum highlights some considerations for the preparation of your 2017 annual report on Form 20-F. As in previous years, we discuss both disclosure developments as well as contin...

On March 1, the SEC announced that foreign private issuers (FPIs) that prepare financial statements under International Financial Reporting Standards (IFRS) must file using eXtensible Bus...

The following is the Davis Polk visual memorandum analyzing the Federal Reserve’s final rule on total loss-absorbing capacity (TLAC), eligible long-term debt (LTD) and clean holding com...

Or, Some Perspective on Indenture Language Restoring the Commercial Understanding of “Make-Whole” Premiums That Prevailed Before Summer 2016 A covenant review service recently procla...

This memorandum highlights some considerations for the preparation of your 2016 annual report on Form 20-F. As in previous years, we discuss both disclosure developments as well as contin...

This memorandum highlights some considerations for the preparation of your 2015 annual report on Form 20-F. As in previous years, we discuss both disclosure developments as well as contin...

This memorandum highlights some considerations for the preparation of your 2014 annual report on Form 20-F. As in previous years, we discuss both disclosure developments as well as contin...