The SEC’s proposals include cooling-off periods for Rule 10b5-1 trading plans, public disclosure around Rule 10b5-1 trading plans, significant new disclosures for option grants and stoc...
This client update highlights some considerations for the preparation of your 2021 annual report on Form 20-F. As in previous years, we discuss both disclosure developments and continued ...
Nasdaq’s new board diversity rules, approved by the SEC on August 6, will require listed companies to have diverse board members or explain why they do not. In addition, the rules will ...
This week, the staff of the SEC issued a statement expressing a view that, despite the widespread practice to the contrary, most warrants issued in connection with a SPAC transaction shou...
This week, the SEC proposed to amend Rule 144 to revise the holding period determination for securities acquired upon conversion or exchange of certain types of convertible securities. Th...
Last week, the SEC enacted sweeping changes to a number of financial disclosure requirements in Regulation S-K. The rule changes, among other things, eliminate the requirement that regist...
This week, the SEC adopted broad changes to the current framework of private offerings, including simplifying rules to permit concurrent public and private offerings and increasing the si...
On August 26, the SEC adopted amendments to update the business description, legal proceedings and risk factor disclosures that U.S. companies make in registration statements, annual repo...
On July 24, 2018, the Securities and Exchange Commission proposed amendments to the financial disclosure requirements in SEC-registered offerings that apply to guarantors and issuers of g...
