Current macroeconomic and geopolitical uncertainty may make it difficult for companies to know how to tackle their Management’s Discussion and Analysis of Financial Condition and Results of Operations ("MD&A") disclosure. In...more
11/1/2022
/ Coronavirus/COVID-19 ,
Disclosure Requirements ,
Economic Sanctions ,
Energy Costs ,
Enforcement Actions ,
Environmental Social & Governance (ESG) ,
Financial Markets ,
Geopolitical Risks ,
Investors ,
MD&A Statements ,
Military Conflict ,
NVIDIA ,
Price Inflation ,
Regulation S-K ,
Russia ,
Securities and Exchange Commission (SEC) ,
Supply Chain ,
Ukraine
In structuring a UK scheme of arrangement that involves the restructuring of existing securities and/or the offer of new securities, due consideration must be given to the relevant US securities laws and registration...more
10/29/2020
/ Blue Sky Laws ,
Cross-Border Transactions ,
Issuer Exemption ,
Private Offerings ,
Risk Management ,
Rule 10b-5 ,
Scheme of Arrangement ,
Securities Act of 1933 ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act ,
Securities Regulation ,
Trust Indenture Act ,
UK ,
United States
The recent proposal by the SEC would eliminate overlapping or unnecessary disclosures and promote a principles-based approach to MD&A.
Background -
On January 30, 2020, the US Securities and Exchange Commission (the...more
The release of MD&A interpretive guidance on KPIs and metrics reinforces their key role in company disclosure.
On January 30, 2020, the US Securities and Exchange Commission (the “SEC”) published guidance on the disclosure...more