Harry S. Pangas on Disclosure Requirements

The SEC prunes its disclosure rules and forms, but will the changes bear fruit for registered investment companies and BDCs?

The US Securities and Exchange Commission (SEC) has adopted final rules to eliminate “redundant, duplicative, overlapping, outdated, or superseded” disclosure requirements in light of other SEC disclosure requirements and US...more

9/6/2018 / Business Development Companies , Disclosure Requirements , GAAP , Registered Investment Companies (RICs) , Regulation S-K , Regulation S-X , Securities Act of 1933 , Securities and Exchange Commission (SEC) , Securities Exchange Act

The SEC wants companies to talk about cybersecurity

On February 21, 2018, the Securities and Exchange Commission issued an interpretive release1 providing important guidance to certain registrants on cybersecurity disclosure. Coming on the heels of dozens of high-profile...more

3/8/2018 / Cybersecurity , Data Protection , Disclosure Requirements , Guidance Update , Insider Trading , Popular , Publicly-Traded Companies , Securities and Exchange Commission (SEC) , Security and Privacy Controls

Last call! SEC’s pay ratio rule effective for 2018 proxy statements

The long-awaited pay ratio rule (the Rule), adopted by the Securities and Exchange Commission (the SEC) on August 5, 2015, finally takes effect in 2018. The Rule, which is intended to provide shareholders with a metric to...more

2/1/2018 / Corporate Governance , Disclosure Requirements , Executive Compensation , Pay Ratio , Proxy Statements , Publicly-Traded Companies , Regulation S-K , Securities and Exchange Commission (SEC)

Commenters Generally Support SEC’s Simplified Disclosure Proposals Under Regulation S-K

On January 2, 2018, the comment period ended for proposed amendments (the Proposed Amendments) to certain provisions of Regulation S-K that the US Securities and Exchange Commission (SEC) published in October 2017. With a few...more

1/24/2018 / Corporate Governance , Disclosure Requirements , MD&A Statements , Proposed Amendments , Publicly-Traded Companies , Regulation S-K , Securities and Exchange Commission (SEC)

Annual Determination of Foreign Private Issuer Status—Determination Date for Many Foreign Private Issuers is Friday, June 30, 2017

It is almost time for foreign companies that operate as foreign private issuers (FPIs) under the US federal securities laws to assess their status as FPIs. An FPI is required to reassess its status as an FPI annually as of...more

5/1/2017 / Disclosure Requirements , Foreign Private Issuers , Form 8-K , Registration Statement , Regulation FD , Securities and Exchange Commission (SEC)

SEC Proposes Disclosure Rules on Director, Officer and Employee Hedging

In April 2015, the comment period expired for rules proposed by the U.S. Securities and Exchange Commission (the SEC) to implement Section 955 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Dodd-Frank...more

6/11/2015 / Disclosure Requirements , Dodd-Frank , Equity Securities , Forward Contracts , Hedging , Regulation S-K , Section 14(j) , Securities and Exchange Commission (SEC) , Securities Exchange Act

Performance Anxiety: SEC Proposes Pay Versus Performance Rule

On April 29, 2015, by a 3-2 vote, the Securities and Exchange Commission (the SEC) voted to propose a rule to implement Section 14(i) of the Securities Exchange Act of 1934 (the Exchange Act), as added by Section 953(a) of...more

6/2/2015 / Disclosure Requirements , Dodd-Frank , Executive Compensation , Proposed Regulation , Say-on-Pay , Securities and Exchange Commission (SEC) , Securities Exchange Act , Total Shareholder Return (TSR)

Harry S. Pangas

Eversheds Sutherland (US) LLP

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