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As geopolitical, trade, and investment tensions continue between the United States and China, US issuers should review their current exposure to the China market and adjust their risk...
9. Proxy Advisory Firm Voting Policy Updates. 10. Diversity Considerations. 12. Hedging Disclosure Requirements Now Applicable to Smaller Reporting Companies and Emerging Growth Companies. A. COVID- 19 1. SEC’s COVID-19 Supplemental Guidance Reinforces Importance of High-Quality Financial Reporting. On June 23, 2020, the SEC’s Division of Corporation Finance (the Division) released CF Disclosure Guidance: Topic No. 9A (the Supplemental Guidance), which supplements CF Disclosure Guidance Topic No. 9 (the Original Guidance). The Supplemental Guidance provided the Division’s additional vie...
A Proxy Season and Annual Report Guide to 2021 Wednesday, January 13, 2021 The 2020 proxy season shareholder proposals were already submitted before the COVID-19 shadow loomed large over the season; however, such shadow likely impacted how shareholders voted on the proposals themselves, impacted business throughout 2020, and continues to jolt 2021 and the forthcoming 2021 proxy season. COVID-19 impacted proxy statement disclosures so much so that the SEC released guidance regarding COVID-19 and relating disclosures, and impacted, likely in the long term, the platform on which shareh...
To embed, copy and paste the code into your website or blog: On December 22, 2020, the staff of the Securities and Exchange Commission's Division of Corporation Finance issued new guidance with disclosure considerations for special purpose acquisition companies ("SPACs"). The new guidance is reflected in CF Disclosure Guidance Topic No. 11 ("Topic No. 11"). SPACs, or "blank check companies," become public reporting companies through initial public offerings ("IPOs") and raise money for use in the acquisition of one or more operating companies. SPACs have been an increasingly popular structure...
Tuesday, December 29, 2020 On December 22, 2020, the staff of the Securities and Exchange Commission's Division of Corporation Finance issued new guidance with disclosure considerations for special purpose acquisition companies ("SPACs"). The new guidance is reflected in CF Disclosure Guidance Topic No. 11 ("Topic No. 11"). SPACs, or "blank check companies," become public reporting companies through initial public offerings ("IPOs") and raise money for use in the acquisition of one or more operating companies. SPACs have been an increasingly popular structure and, in 2020, there hav...