A quick update on the latest tax developments and changes in laws and regulations for clients' information. Publications Illustrative Financial Statements Financial statements of 2022 FKT Holdings Limited and its subsidiaries is an illustrative sample prepared to assist preparers of financial statements....
On 1 November 2024, the FCApublishedillustrative examples and approaches across a selection of investment labels to show how firms can meet the pre-contractual disclosure requirements under the SDR. The FCA also lists certain examples of poor disclosure practices that do not meet its SDR requirements...
public offers and admissions to a regulated market in the UK are separate triggers requiring an FCA-approved prospectus to be published. In line with Lord Hill’s recommendations, and as outlined in the illustrative statutory instrument published in December 2022 is already defined on page 2 parag...
The ECJ ruled that Articles 6a(1) and 6a(2) of the PID must be interpreted as requiring that any price reduction announcement, whether presented as a percentage discount or through promotional statements highlighting the advantageous nature of the price, must be based on the "prior...
financial results. The SEC's illustrative comment letter noted that a number of existing rules require disclosure regarding climate-change related risks and opportunities and indicated that, where a registrant includes disclosure in its corporate social responsibility report (CSR report) that is more ...
For illustrative purposes, please see the below chart that shows just how dramatically interest rates have risen in the past few years. Loan Forgiveness/Refinancing. If taxpayers are holding promissory notes from prior estate planning transactions, from loans to family members, or otherwise, they ...