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Hedging Regulatory Requirements

ArentFox Schiff

The End of LIBOR: Hotel California Edition [Part IV]

ArentFox Schiff on

During the transition of the London InterBank Offered Rate (LIBOR) to the approved substitute benchmark in the United States, the Secured Overnight Financing Rate (SOFR), a basic question was raised as to whether the new...more

Cadwalader, Wickersham & Taft LLP

IOSCO’s Proposed Guidance on Pre-Hedging Practices

On November 21, 2024, International Organization of Securities Commissions (“IOSCO”) published a consultation report (the “Report”) to provide guidance on acceptable pre-hedging practices and soliciting feedback from market...more

Cadwalader, Wickersham & Taft LLP

ISDA Publishes Updated General Disclosure Statement for Transactions

In 2013, the International Swaps and Derivatives Association (“ISDA”) started publishing the General Disclosure Statement for Transactions document (“General Disclosure”) with annexes containing disclosures of risks that are...more

Mayer Brown Free Writings + Perspectives

Legal Update: 10 Tips for 10-Ks and Proxy Statements (UPDATED)

With the 2020 proxy and annual reporting season upon us, this Legal Update provides 10 tips for companies to consider when drafting annual reports on Form 10-K and proxy statements for filing with the US Securities and...more

Cadwalader, Wickersham & Taft LLP

Volcker 2.0

On August 20, 2019, the Office of the Comptroller of the Currency (“OCC”) and the Federal Deposit Insurance Corporation (“FDIC”) adopted final regulations (the “Amended Final Regulations”) revamping the regulations...more

Hogan Lovells

SEC adopts requirement for disclosure of hedging policies for employees, officers, and directors

Hogan Lovells on

On December 18, 2018, the SEC adopted a requirement for U.S. public companies to provide proxy disclosure of any practices or policies they have adopted regarding the ability of the company's employees, officers or directors,...more

Mayer Brown Free Writings + Perspectives

SEC Applies New Hedging Requirement to BDCs following Industry Silence

As detailed in our Legal Update, on December 18, 2018, the Securities and Exchange Commission (“SEC”) adopted a final rule requiring companies to disclose their hedging policies for employees, officers and directors. However,...more

Stinson - Corporate & Securities Law Blog

SEC Finalizes Dodd-Frank Hedging Rules

On December 18, 2018, the SEC approved final rules on hedging that require companies to disclose practices or policies related to the ability of employees or directors to engage in hedging transactions with respect to a...more

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