This memorandum highlights some considerations for the preparation of your 2014 annual report on Form 20-F. As in previous years, we discuss both disclosure developments as well as contin...
Articles & Books
The Euromoney International Debt Capital Markets Handbook 2015, Euromoney Yearbooks
CoCos are capital instruments (Tier 2) or perpetual instruments (AT1) which, upon the occurrence of a trigger event, convert to equity, or the principal amount is written down (either on ...
The SEC Corporate Finance staff has issued CF Disclosure Guidance: Topic No. 4 to address its concerns about financial institutions’ disparate disclosures related to their direct and in...
As a result of the various capital reforms arising out of the recent financial crisis, there has been increasing interest by non-US banks to issue contingent convertible instruments (“C...
The Federal Reserve Board announced today the creation of a commercial paper funding facility to help provide liquidity to short-term funding markets. The facility enables the Federal Res...
