Title

Preparing Your 2012 Form 20-F
Client Memorandum

Created date

1/18/2013
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 the U.S. Securities and Exchange Commission. In addition, we highlight certain U.S.-related regulatory actions and other developments that may be of interest to foreign private issuers.