Law Blog Tag: C&DI

SEC Issues C&DI On Use Of Non-GAAP Measures

January 30, 2018 in C&DI, GAAP, Regulation G, Regulation S-K, SEC

On October 17, 2017, the SEC issued two new Compliance & Disclosure Interpretations (C&DI) related to the use of non-GAAP financial measures by public companies. The SEC permits companies to present non-GAAP financial measures in their public disclosures subject to compliance with Regulation G and Item 10(e) of Regulation S-K. Regulation G and Item 10(e) Read the full article…

The SEC Has Issued New Guidance Related To Foreign Private Issuers

On December 8, 2016, the SEC issued 35 new compliance and disclosure interpretations (C&DI) including five related to the use of Form 20-F by foreign private issuers and seven related to the definition of a foreign private issuer. C&DI Related to use of Form 20-F In the first of the five new C&DI, the SEC Read the full article…

SEC Issues New C&DI Clarifying The Use Of Form S-3 By Smaller Reporting Companies; The Baby Shelf Rule

January 17, 2017 in C&DI, Form 8-K, Form S-3, SEC

The SEC has been issuing a slew of new Compliance and Disclosure Interpretations (“C&DI”) on numerous topics in the past few months. I will cover each of these new C&DI in a series of blogs starting with one C&DI that clarifies the availability of Form S-3 for the registration of securities by companies with a Read the full article…

SEC Issues New C&DI On Rule 701

On June 23, 2016, the SEC issued seven new Compliance and Disclosure Interpretations (“C&DI”) related to Rule 701 of the Securities Act of 1933, as amended (“Securities Act”). On October 19, 2016, the SEC issued an additional three C&DI. The majority of the new C&DI focus on the effect on Rule 701 issuances following a Read the full article…

Testing The Waters; Regulation A+ And S-1 Public Offerings – Part 1

The SEC Issues Guidance On The FAST Act As It Relates To Savings And Loan Companies

SEC Issues Guidance On General Solicitation And Advertising In Regulation D Offerings

SEC Division of Corporation Finance Issues Guidance On Bad Actor Waivers

SEC Extends Valuable Guidance to Determine and Verify Accredited Investors