On March 1, the SEC announced that foreign private issuers (FPIs) that prepare financial statements under International Financial Reporting Standards (IFRS) must file using eXtensible Bus...
The following is the Davis Polk visual memorandum analyzing the Federal Reserve’s final rule on total loss-absorbing capacity (TLAC), eligible long-term debt (LTD) and clean holding com...
This memorandum highlights some considerations for the preparation of your 2016 annual report on Form 20-F. As in previous years, we discuss both disclosure developments as well as contin...
On June 23, 2016, the UK electorate voted to leave the European Union. The referendum was advisory rather than mandatory and does not have any immediate legal consequences. It will, howev...
This memorandum highlights some considerations for the preparation of your 2015 annual report on Form 20-F. As in previous years, we discuss both disclosure developments as well as contin...
Following is the Davis Polk visual memorandum analyzing the Federal Reserve’s proposed rule on total loss-absorbing capacity (TLAC) and eligible long-term debt (LTD) requirements for (i...
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...
This memorandum highlights some considerations for the preparation of your 2013 annual report on Form 20-F. As in previous years, we discuss both disclosure developments as well as conti...
This memorandum highlights some considerations for the preparation of 2012 annual reports on Form 20-F. As in previous years, we discuss new disclosure obligations and areas of focus for ...
On April 5, 2012, President Obama signed into law the Jumpstart Our Business Startups Act (“JOBS Act”). The JOBS Act eases the SEC-registered IPO process for “emerging growth compan...