On October 16, 2019, the SEC Division of Corporation Finance issued Staff Legal Bulletin No. 14K. SLB 14K outlines the analytical framework of the Division regarding Exchange Act Rule 14a...
The SEC staff has changed its policy on issuing no-action letters to companies seeking to exclude a shareholder proposal from a proxy statement. The agency said it may sometimes respond o...
Last week the SEC published staff interpretations on the new Inline XBRL tagging requirements for Forms 10-K, 10-Q, 8-K, 20-F and 40-F. The new data-tagging rules, part of the SEC’s eff...
The SEC has proposed updated rules for the business description, legal proceedings and risk factor disclosure that U.S. companies make in registration statements, annual reports and quart...
The U.S. Securities and Exchange Commission, the U.S. Commodity Futures Trading Commission and the U.K. Financial Conduct Authority issued a joint statement Monday saying that so-called m...
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 ...
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...
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...
