14 Nov 2023
Market Trends 2022/2023: Financial Disclosures for Merger & Acquisition Transactions
Public companies engaging in business acquisition and disposition transactions have significant disclosure obligations under Regulation S-X. Amendments to these rules since 2020 have made considerable changes to what information is reported and how it is presented. Read this practice note for a review of the revised reporting requirements and recommendations for disclosure enhancements.
Related Content
- Form S-4 Disclosure for Business Combinations
Offer securities to a business combination target’s shareholders as consideration.
- Financial Statements of Acquired Businesses in Securities Offerings
Disclose the financials for a recent or upcoming business acquisition in an offering document.
- 20% Rule and Other NYSE and Nasdaq Shareholder Approval Requirements
Understand shareholder approval rules relating to acquisitions and other contexts.
- Nasdaq 20% Rule Shareholder Approval Clause
Draft a covenant requiring the company to get shareholder approval for issuing securities above the 20% threshold.
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