To our clients and friends:
The SEC recently adopted amendments to modernize, simplify and enhance certain financial disclosure provisions, including the MD&A section. Our Alert regarding the changes is available here.
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The SEC recently adopted changes to its shareholder proposal rule. Our Alert regarding the changes is available here.
Read More...The Securities and Exchange Commission recently adopted new rules to update its statistical disclosure requirements for banking registrants, including domestic and foreign bank holding companies, banks, savings and loan holding companies, and savings and loan associations. The rules are contained in a new Item 1400 of Regulation S-K and will replace Industry Guide 3, Statistical Disclosure by Bank Holding Companies. These changes represent the first updates to Guide 3 in more than 30 years. Our Alert regarding this release is available here.
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The SEC recently issued a release revising certain disclosure requirements for periodic reports and registration statements filed with the SEC. Our Alert regarding this release is available here.
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The Federal Reserve recently supplemented its guidance on the payment of dividends by bank and savings and loan holding companies, particularly when a proposed dividend exceeds earnings for the period for which the dividend is being paid. Our Alert regarding this further guidance is available here.
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