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21 Mar 2023, 2:44 am by Liz Dunshee
: On Friday, Corp Fin finished its long-awaited build-out of the Tender Offer Rules & Schedules CDIs by issuing 34 CDIs addressing a wide range of interpretive issues. [read post]
11 Apr 2014, 4:36 am by Broc Romanek
Yesterday, Corp Fin issued 2 new CDIs – and one revised CDI – on instrastate offerings. [read post]
19 May 2016, 3:08 am by Broc Romanek
As I promised in my blog yesterday, here’s a blackline of Corp Fin’s non-GAAP CDIs – courtesy of Simpson Thacher’s Yafit Cohn! [read post]
23 Jul 2010, 5:57 am by Broc Romanek
Dodd-Frank: Corp Fin Adds Six CDIs (& Withdraws One Too) Yesterday, Corp Fin added six new '33 Act CDIs to address the repeal of Rule 436(g) situation that I blogged about yesterday. [read post]
9 Jun 2010, 4:24 am by Broc Romanek
Corp Fin Issues 17 New CDIs (& Revises One and Withdraws Another) On Friday, Corp Fin issued seventeen new Compliance and Disclosure Interpretations, revised another CDI and withdrew one. [read post]
9 Dec 2008, 1:15 pm
Corp Fin Issues New Written Consent CDI Recently, Corp Fin issued a new set of "'33 Act Compliance and Disclosure Interpretations. [read post]
14 Feb 2023, 9:00 pm by John Jenkins
– Should we expect a renewed enforcement focus on Non-GAAP compliance issues following the CDIs? [read post]
7 Apr 2020, 3:00 am by John Jenkins
Yesterday, Corp Fin issued a new CDI addressing the application of the SEC’s conditional exemptive order extending by up to 45 days the due date for SEC filings by companies affected by the Covid-19 crisis to Part III of Form 10-K. [read post]
14 Feb 2012, 4:16 am by Broc Romanek
Corp Fin's New CDI: How to Present Say-on-Pay on Proxy Cards/VIFs Yesterday, Corp Fin issued new '34 Act CDI 169.07 to provide clarity about how companies should be listing their say-on-pay proposals on proxy cards and voting instruction forms. [read post]
20 Nov 2023, 2:55 am by David Lynn
The interpretive position described in this CDI does not prohibit this helpful practice. [read post]
27 Jan 2014, 3:52 am by Broc Romanek
Corp Fin Issues Three "Unbundling" CDIs Since last year's Apple court decision on unbundling (and unbundling litigation has spilled over into other contexts), Corp Fin has focused more on this tricky topic through the comment process. [read post]
15 Aug 2023, 9:03 pm by Meredith Ervine
The survey focused on topics that were both frequently the subject of a comment letter and addressed in the CDI updates and found that: – Equal or greater prominence was the top non-GAAP issue triggering a comment letter – The top three comment letter issues were all addressed in the December 2022 CDI updates — the next two being recurring expenses and individually tailored measures The survey also provides examples of comments on each topic addressed in the… [read post]
15 Sep 2009, 4:46 am
Corp Fin Updates a Number of CDIs Here's my pitiful plea before today's "meat. [read post]
21 Jan 2010, 4:30 am by Broc Romanek
These CDIs are in addition to the transitional CDIs already issued. [read post]
14 Dec 2022, 3:30 am by John Jenkins
Several of these CDIs update or replace the language of existing CDIs, while the remainder are new. [read post]
25 May 2016, 3:45 am by Broc Romanek
So put that on your calendar as companies are scrambling to rethink their non-GAAP disclosures in the wake of Corp Fin’s CDIs. [read post]