On 4 March 2021, the European Securities and Markets Authority (ESMA) published its final guidelines on disclosure requirements under the EU Prospectus Regulation. These guidelines will a...
On 3 March 2021, the review of the UK listing regime chaired by Lord Jonathan Hill published its recommendations to the Chancellor of the Exchequer, Rishi Sunak, on how the UK can enhance...
On 21 December 2020, the UK Financial Conduct Authority published a policy statement (PS 20/17) with regard to disclosures by listed companies in respect of climate-related risks and oppo...
This memorandum highlights some considerations for the preparation of your 2020 annual report on Form 20-F. As in previous years, we discuss both disclosure developments and continued are...
On 6 March 2020, the UK Financial Conduct Authority (“FCA”) published a consultation paper (CP 20/3) which contained a number of proposals with regard to disclosures by listed compani...
The International Accounting Standards Board (IASB) has proposed new rules that would require financial statements to include specific profit metrics, disclosure about unusual items, and ...
This memorandum highlights some considerations for the preparation of your 2019 annual report on Form 20-F. As in previous years, we discuss both disclosure developments and continued are...
This memorandum provides an overview of the Guidelines on Risk Factors under the New Prospectus Regulation, which were published by ESMA on 1 October 2019. The Guidelines are intended to ...
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...
On October 31, 2018, the SEC adopted final rules modernizing disclosure requirements for companies with material mining operations (excluding oil and gas) as part of its ongoing “disclo...
