Title

Preparing Your 2009 Form 20-F
Client Memoradum

Created date

1/29/2010

This memorandum highlights some considerations for the preparation of your 2009 annual report on Form 20-F. Although the changes to Form 20-F itself are relatively minor this year, in light of the difficult economic and financial market conditions during 2009, companies will likely need to devote considerable time and effort to their Form 20-F to explain the impact of these conditions on the company’s full year financial results and offer insight into the company’s business prospects.