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Financial Statements Threshold Requirements

Goodwin

The New UK Public Offers Regime: Three Key Takeaways and Next Steps

Goodwin on

The long-awaited Public Offers and Admissions to Trading Regulations 2024 (the Regulations), the legislation replacing the UK Prospectus Regulation (the UKPR), came into effect on 29 January 2024 alongside an explanatory...more

Pillsbury Winthrop Shaw Pittman LLP

New ESG Disclosure Guide for Leveraged Finance Transactions

The LMA and ELFA have jointly published guidance to provide clarity in the market regarding ESG disclosures. The publication of guidance reflects the growing interest in ESG factors and their importance in leveraged...more

Mayer Brown Free Writings + Perspectives

Target and Pro Forma Financial Statement Requirements for Significant Acquisitions

Target and Pro Forma Financial Statement Requirements for Significant Acquisitions - US reporting companies that are planning or have completed a significant acquisition of a business may be required to file separate...more

Proskauer Rose LLP

SEC Proposes Rule Changes with Potential Benefits for REITs, Funds, and Business Development Companies

Proskauer Rose LLP on

The Securities and Exchange Commission ("SEC" or "Commission") recently proposed a number of changes to Regulation S-X and related rules and forms that could significantly streamline the requirements for filing financial...more

Mintz

SEC Amends Definition of “Smaller Reporting Companies” (SRCs) to Increase the Number of Companies that Qualify for Scaled...

Mintz on

The SEC has voted to amend the definition of the term “smaller reporting company” as used in its rules and regulations. Under the amended definition, which takes effect on September 10, 2018, SRCs are companies that...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Solicits Comment on Modernizing the Rules and Forms for Stock-Based Compensation

On July 18, 2018, the Securities and Exchange Commission (SEC) issued a concept release soliciting public comment on ways to modernize Rule 701 and Form S-8 of the Securities Act of 1933 to account for recent developments...more

Harris Beach PLLC

Easing the Burden: SEC Amendments Extend Smaller Reporting Company Status to More Businesses

Harris Beach PLLC on

The Securities and Exchange Commission (SEC) recently approved amendments to the definition of “smaller reporting company” (SRC), which will allow more businesses to take advantage of scaled disclosure requirements in their...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Eases Disclosure Threshold Under Rule 701

On July 18, 2018, the Securities and Exchange Commission (SEC) amended Rule 701(e) of the Securities Act of 1933 (Securities Act), as mandated by the Economic Growth, Regulatory Relief, and Consumer Protection Act. The...more

Orrick, Herrington & Sutcliffe LLP

Amendments to Smaller Reporting Company Definition

On June 28, 2018, the Securities and Exchange Commission ("SEC") adopted amendments to the definition of "smaller reporting company" to expand the number of public companies that are eligible to provide scaled disclosure and...more

Baker Donelson

SEC Amends Definition of "Smaller Reporting Company"

Baker Donelson on

The Securities and Exchange Commission (SEC) has adopted amendments to its rules and forms to amend the definition of "smaller reporting company." Companies that qualify as smaller reporting companies can take advantage of...more

Akerman LLP

SEC Adopts Final Rules Amending Smaller Reporting Company Definition

Akerman LLP on

On June 28, 2018, the U.S. Securities & Exchange Commission (the Commission) adopted final rules to amend the definition of smaller reporting company. The revised definition will expand the number of registrants that will...more

Sullivan & Worcester

SEC expands "smaller reporting company" definition

Sullivan & Worcester on

The SEC today approved amendments to the "smaller reporting company" definition to expand the number of companies that qualify for certain existing scaled disclosure accommodations. The new smaller reporting company...more

Jones Day

New EU Prospectus Regulation 2017/1129 Entered into Force, European Capital Markets Update

Jones Day on

On 20 July 2017, the new EU Prospectus Regulation (Regulation (EU) 2017/1129) of the European Parliament and of the Council of 14 June 2017 on the prospectus to be published when securities are offered to the public or...more

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