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Disclosure Requirements Form 10-Q Securities

Fenwick & West LLP

Securities Law Update - July 2025

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Welcome to the latest edition of Fenwick’s Securities Law Update. This issue contains updates and important reminders on...more

Perkins Coie

Does Withholding of Taxes for an RSU Vesting Require Item 703 Disclosure?

Perkins Coie on

Item 703 of Regulation S-K requires, among other things, tabular disclosure of any purchase made by an issuer of shares that are registered under Section 12 of the Exchange Act. In our regular review of 10-K and 10-Q Item 703...more

Benesch

Omissions Regarding “Known Trends” in a 10-Q Report May Support a Securities Fraud Claim

Benesch on

If a public company fails to disclose in its quarterly or annual reports trends and uncertainties that it could reasonably expect to have a material impact on revenues, at least one significant federal court has held that the...more

Foley & Lardner LLP

Failure to Disclose Known Trends or Uncertainties in Public Filings May Create Liability Under Section 10(b)

Foley & Lardner LLP on

On January 12, 2015, the U.S. Court of Appeals for the Second Circuit held in Stratte-McClure v. Morgan Stanley that a failure to make a required disclosure under Item 303 of Regulation S-K in a Quarterly Report on Form 10-Q...more

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