Publications

Hogan Lovells Publications

SEC staff issues important guidance on shareholder proposals for the 2020 proxy season SEC Update

On October 16 the SEC's Division of Corporation Finance issued Staff Legal Bulletin No. 14K (CF) (SLB 14K) to provide updated guidance on the application of the "ordinary business"...

Hogan Lovells Publications

SEC staff announces changes to processing of shareholder proposal no-action requests SEC Update

The SEC’s Division of Corporation Finance recently announced changes to its process for responding to no-action requests that seek exclusion from proxy materials of shareholder...

Hogan Lovells Publications

SEC proposes to amend requirements for disclosure on business, legal proceedings and risk factors
Registered Content

On August 8, the SEC proposed amendments to Regulation S-K to modernize required disclosures on business, legal proceedings and risk factors in Exchange Act and Securities Act filings. The...

Hogan Lovells Publications

SEC adopts rule amendments under the FAST Act to modernize and simplify disclosure SEC Update

On March 20, the SEC voted to adopt amendments to Regulation S-K and related rules and forms in accordance with its mandate under the Fixing America's Surface Transportation Act (FAST Act)...

Hogan Lovells Publications

SEC proposes rule amendments under the FAST Act to modernize and simplify disclosure SEC Update

The SEC recently proposed amendments intended to update, streamline and improve its disclosure framework and to reduce the compliance burden for public companies. The proposed amendments,...

Hogan Lovells Publications

SEC issues new guidance on omission of interim financial information from draft registration statements SEC Update

On August 17, the SEC's Division of Corporation Finance issued new guidance indicating that emerging growth companies (EGCs) and non-EGCs may omit from their nonpublic draft registration...

Hogan Lovells Publications

SEC Staff Issues New Guidance on CEO Pay Ratio Disclosure Requirements SEC Update

On October 18, more than a year after the SEC amended Item 402 of Regulation S-K to require most public companies to disclose annually the ratio of the CEO's annual total compensation to...

Hogan Lovells Publications

SEC Staff Issues Important New Guidance on Use of Non-GAAP Financial Measures SEC Update

On May 17, the SEC’s Division of Corporation Finance issued new and revised Compliance and Disclosure Interpretations (C&DIs) on the use of non-GAAP financial measures by public...

Loading data