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Tap Issuances with More Than De Minimis OID

The COVID-19 pandemic and the response by governments has led to a substantial drop, and complete cessation in some cases, of revenue and cash inflows. Companies are looking to credit markets to source additional cash to meet...more

It Is Annual Report Time—Recent Developments and Trends for the Preparation of Form 20-F

It is now time for foreign private issuers to prepare their annual reports on Form 20-F. For companies with a calendar year-end, the Form 20-F must be filed with the U.S. Securities and Exchange Commission (the SEC) by April...more

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