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...
This memorandum provides an overview of the key changes regarding the format and content of the prospectus introduced by the New Prospectus Regulation as supplemented by the European Secu...
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...
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 8 June 2018 the UK Financial Conduct Authority announced that it is taking forward its proposals to establish a new premium listing category exclusively for sovereign-controlled commer...
Market participants are undertaking significant work to prepare for a transition away from LIBOR. This publication focuses on the legal framework and other issues related to fallback lang...
New revenue recognition rules (ASC 606 and IFRS 15) are required to be adopted by most public companies starting January 1, 2018 and most private companies starting January 1, 2019. These...
Following the publication of the EU Prospectus Regulation in the Official Journal of the European Union on June 14, 2017, ESMA has now published draft technical advice on prospectus discl...
