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Subsidiaries Securities and Exchange Commission (SEC) Business Development Companies

Eversheds Sutherland (US) LLP

SEC proposes revised “significant subsidiary” tests for investment companies and reduced financial information requirements for...

On May 3, 2019, the Securities and Exchange Commission (SEC) voted to propose rule amendments with regard to financial disclosures about acquired and disposed businesses (the “Proposal”), including amendments specific to...more

Proskauer Rose LLP

SEC Issues Guidance to BDCs Regarding Consolidated Financials

Proskauer Rose LLP on

On October 31, 2014, the Securities and Exchange Commission, through the Chief Accountant's Office of its Investment Management Division, issued a Guidance Update regarding whether wholly owned subsidiaries should be...more

Morrison & Foerster LLP - JOBS Act

SEC Staff Closes Loophole on BDC Asset Coverage Requirements

In a Guidance Update published on June 30, 2014 by the SEC’s Division of Investment Management, the staff closed a loophole that allowed business development companies (BDCs) with wholly owned Small Business Investment...more

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