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Financial Statements European Union Disclosure Requirements

Proskauer - The Capital Commitment

ESG in 2024: Traps for the Unwary

ESG continues to be a hot topic for 2024 for investors and regulators alike. The specific concerns investors and regulators have – and what they expect to develop over the coming months – differ, however, across...more

White & Case LLP

Capital Markets Blueprints - Preparing for Pro Formas

White & Case LLP on

Pro forma financial statements may be required in a securities offering where an acquisition or disposition has occurred or is probable within a certain period of the offering. In a Rule 144A offering, market practice is...more

Dechert LLP

Is Brexit Green? A UK Roadmap Towards Mandatory Post-Brexit Climate-Related Disclosures

Dechert LLP on

Tackling climate change is not a new initiative in the UK. Indeed, the UK was one of the first countries worldwide to endorse the recommendations of the Task Force for Climate-related Financial Disclosures (TCFD) – aimed at...more

White & Case LLP

COVID-19 and your deal: Considerations for underwriters in the COVID-19 environment

White & Case LLP on

COVID-19 presents novel issues for underwriters, who are grappling with the need to support their clients accessing funding and also maintain disclosure standards and manage their risk when the typical tools that they use to...more

White & Case LLP

Capital Markets Blueprints - Ongoing Reporting Obligations for High Yield Bonds

White & Case LLP on

An issuer of high yield bonds is subject to a number of different ongoing reporting obligations, some of which are contractual and some of which are regulatory. As part of the transaction process, issuers should take these...more

A&O Shearman

European Securities and Markets Authority Launches Consultation on Disclosure Guidelines Under EU Prospectus Regulation

A&O Shearman on

The European Securities and Markets Authority has launched a consultation on its proposed guidelines on compliance with disclosure requirements under the new EU Prospectus Regulation. The Consultation Paper may be of...more

Jones Day

ESMA Issues Technical Advice on Format and Content of Prospectuses: Focus on Proposed Deletion of Requirement to Include...

Jones Day on

As noted above, the new Prospectus Regulation entered into force on 20 July 2017. Following a request for technical advice from the European Commission, the European Securities and Markets Authority ("ESMA") has published...more

McGuireWoods LLP

The New EU Accounting Directive and (Non-) Financial Reporting Obligations

McGuireWoods LLP on

On 15 November 2014, Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014, amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large...more

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