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High yield markets close first half of 2025 on a high

Although high yield bond markets in the US and Europe recorded small year-on-year declines in issuance in H1, high levels of activity in Q2 bode well for the rest of the year - After a slow start to the year beset by a...more

Economic volatility tempers high yield issuance

Against a remarkably volatile macroeconomic backdrop, US and European high yield bond markets recorded conspicuous year-on-year declines in issuance during the first quarter of 2025....more

APAC lifted by bumper year for Indian IPOs

The Asia-Pacific region had to contend with a slowdown in new listings in mainland China, but another bumper year for India's IPO market, which consolidated its position as the most active IPO hub globally, helped to lift...more

High yield market bounces back, but maturity wall looms

While issuance of high yield bonds strengthened across all key global jurisdictions in 2024, the US and Europe still face mounting maturity walls - High yield bond issuance in key markets around the world recorded major...more

Key Considerations for the 2025 Annual Reporting Season: Your Upcoming Form 20-F and other FPI-Specific Considerations

With the inauguration of US President Trump on January 20, 2025, public companies await the impact of the new administration on the US Securities and Exchange Commission ("SEC"). President Trump's pick for the next SEC Chair,...more

Robust refinancing activity bolsters high yield rebound

High yield bond issuance in the US and Europe has made strong gains as issuers return to the market to refinance at more attractive rates - High yield bond markets in the US and Europe made strong gains through the first...more

High yield issuance climbs, but markets still seek direction

High yield activity in the US, Europe and APAC revives after a tricky period, but markets remain uncertain moving into the final months of 2024 High yield bond issuance across the US, Europe and APAC rallied in H1 2024....more

Foreign Private Issuers: Don’t Forget to Confirm Your FPI Status!

As we enter the second half of the year, it is once again time for many foreign private issuers (“FPIs”) to complete their annual assessment of FPI status. The determination of whether an issuer is an FPI must be made as of...more

Strong start for high yield bond markets in US and Europe

The high yield bond markets in the US and Europe sprang back to life in Q1 2024, with issuance showing strong gains after a slow 2023. US high yield bond issuance for Q1 2024 came in at US$68.6 billion, almost doubling...more

Resilience and reform: Hong Kong adapts to change

Global IPO markets endured a difficult 2023 in the face of rising interest rates and geopolitical uncertainty. But after a challenging 12 months, the outlook for IPO activity in 2024 is brightening This past year has been one...more

Uptick in high yield could signal start of recovery

High yield bond issuance in the US and Europe improved in 2023, but came in significantly below long-term annual averages, while markets in the Asia-Pacific (“APAC”) (excl. Japan) region remained stymied, primarily due to...more

US high yield markets spring to life

High yield bond activity rallies in the US as borrowers pivot away from pricier leveraged loans, but European and Asian markets remain challenged US high yield bond activity sparked back to life in H1 2023 as improved...more

High yield bonds held firm in the first quarter against a tough backdrop

High yield bond activity in key global markets showed signs of life in Q1 2023, with quarter-on-quarter issuance improving despite ongoing macroeconomic challenges. In the US, high yield bond issuance in Q1 2023 came in at...more

Global IPOs: Seeking signs of stabilization

Resetting expectations - It was clear in the opening months of 2022 that the winds had changed for the global IPO market as compared to the prior year, a rocky path that continued throughout the year and into the first...more

High yield squeezed in face of economic uncertainty

High yield bond issuance in the US and Europe feels the pinch in a challenging macro-economic environment, but green shoots emerge in Asia as real estate sector dislocation bottoms out and markets stabilize...more

PCAOB and Chinese Authorities Sign Agreement, Taking First Step Toward Complete Access for PCAOB to Inspect and Investigate...

On August 26, 2022, the US Public Company Accounting Oversight Board (the "PCAOB") signed a Statement of Protocol (the "SOP") with the China Securities Regulatory Commission (the "CSRC") and the Ministry of Finance of the...more

The HFCAA and consequences for US-listed China-based companies

In December 2020, then-US president Donald J. Trump signed into law the Holding Foreign Companies Accountable Act (the "HFCAA"). This law is just one measure, among many, that have been promulgated by legislative and...more

The HFCAA and Consequences for US-listed China-based companies

In December 2020, then-US president Donald J. Trump signed into law the Holding Foreign Companies Accountable Act (the "HFCAA"). This law is just one measure, among many, that have been promulgated by legislative and...more

High yield bond markets tap the brakes

High yield bond markets see issuance slow as borrowers and investors step back from new deals due to macroeconomic headwinds and geopolitical uncertainty Elevated inflation and interest rate hikes in Europe and the US,...more

Loan activity climbed to boost leveraged finance issuance in the Asia-Pacific region

Real estate sector headwinds stifled high yield markets in the Asia-Pacific region, but loan issuance went from strength to strength to post double-digit gains - Debt markets in the Asia-Pacific region (excl. Japan) (APAC)...more

2021: A spectacular year for SPACs

Last year was nothing short of a rollercoaster ride for the SPAC market. While SPACs have long been a feature of financial markets, 2021 began with explosive growth in new listings, followed by a rapid cool-off in the second...more

SEC Posts Sample Letter to China-Based Companies, Amid a Stalled Process for SEC Clearance of their Offerings

On December 20, 2021, the SEC's Division of Corporation Finance (the "Division") posted an illustrative letter containing sample comments that the Division may issue to companies based in, or with the majority of their...more

High yield bond markets make steady year-on-year gains

High yield issuance across major global markets made steady gains in the first nine months of 2021 in most regions, as investor appetite for yield supported stable activity through the year. In the US, high yield issuance...more

High yield bond issuance grows in APAC despite cooling real estate activity

Strong refinancing appetite sustains the high yield bond market in the Asia-Pacific region despite a slowdown in real estate issuance in China - High yield bond markets in the Asia-Pacific region (excl. Japan) (APAC) have...more

High yield issuance surges in the US, Europe and APAC

Plentiful liquidity supports a year-on-year rise in high yield bond issuance in the US, Europe and the Asia-Pacific region - High yield bond markets posted strong gains in the US, Europe and the Asia Pacific region (excluding...more

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