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 ...
There are a number of Dodd-Frank Act derivatives reform provisions that could affect Latin American financial institutions, even those whose swap market activities take place completely o...
Many companies voluntarily impose a “blackout period” beginning around the time a quarter ends and continuing through the quarter’s earnings announcement or subsequent 10-Q or 10-K ...
This memorandum highlights some considerations for the preparation of 2011 annual reports on Form 20-F and certain other U.S.-related regulatory actions and developments of interest to fo...
The SEC staff has traditionally allowed non-U.S. issuers to file IPO or other first-time registration statements on a “draft” non-public basis, enabling them to avoid the scrutiny ass...
While the U.S. IPO market has slowed down in recent months, Davis Polk’s pipeline of deals in progress is strong, leading us to believe that there will be an uptick in IPO transactions ...
Since July 21, 2010, when President Obama signed into law the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Act”), U.S. regulatory agencies have been engaged in an i...
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 Dodd-Frank Act may require many currently unregistered non-U.S. investment advisers to register with the SEC as investment advisers, because the Act eliminates a registration exemptio...
