News & Analysis as of

Disclosure Requirements Securities and Exchange Commission (SEC) Debt Financing

Allen Matkins

What, If Anything, Is Wrong With The Contractual Obligations Table?

Allen Matkins on

Many readers will recognize the table above as being required by Item 303(a)(5) of Regulation S-K. The Securities and Exchange Commission added this disclosure requirement in 2003, explaining in the adopting release...more

Katten Muchin Rosenman LLP

SEC Sanctions 10 Companies for Disclosure Failures Surrounding Financing Deals and Stock Dilution

On November 5, the Securities and Exchange Commission announced enforcement actions against 10 companies for failing to make the required disclosures about financing deals and other unregistered sales that diluted their...more

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