Verfügbarkeit: U.S. securities regulation of foreign issuers

U.S. securities regulation of foreign issuers: financial reporting and disclosure manual

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Bibliographische Detailangaben
Beteilige Person:	Afterman, Allan B. \| (VerfasserIn)
Format:	Buch
Sprache:	Englisch
Veröffentlicht:	The Hague [u.a.] Kluwer Law International 1997
Links:	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021959701&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
Umfang:	XXXV, 878 S.
ISBN:	9041106103

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MARC


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245	1	0	\|a U.S. securities regulation of foreign issuers \|b financial reporting and disclosure manual \|c Allan B. Afterman
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Datensatz im Suchindex

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adam_text	TABLE OF CONTENTS Part A INTRODUCTION § Al AN OVERVIEW OF THE REGISTRATION AND CONTINUOUS REPORTING REQUIREMENTS APPLICABLE TO FOREIGN ISSUERS [a.l] Sources of Requirements 5 [a.2] Applicable Forms 5 [b] General Discussion 5 [c] Registration under the 1933 Act 5 [d] Registration under the 1934 Act 6 [e] Continuous Reporting under the 1934 Act 8 [f ] Termination of Continuous Reporting Requirements 8 [g] Current Developments 9 [h] Filing Examples 10 § A2 THE SEC S INTEGRATED DISCLOSURE SYSTEM FOR FOREIGN ISSUERS [a.l] Sources of Requirements 11 [a.2] Applicable Forms 11 [b] Essential Elements of the Foreign Integrated Disclosure System 11 [c] Uniform Disclosure Requirements 12 [d] Uniform Financial Statement Requirements 14 [e] The F-1-2-3 Scheme 14 [f ] Voluntary Election to Use the Domestic Scheme 16 § A3 REGISTRATION AND REPORTING FORMS UNDER THE 1933 ACT: APPLICABILITY AND ELIGIBILITY [a.l] Sources of Requirements 16 [a.2] Applicable Forms 16 [b] Foreign Private Issuer 16 [c] FormF-1 17 xvi Contents [d] FormF-2 18 [e] FormF-3 19 [f ] Specific Disclosure Requirements in Forms F-l,F-2, and F-3 20 [g] Abbreviated Registration Statements for Registration of Additional Securities onFormF-l,F-2,orF-3 22 [h] Form F-4 22 [i] FormF-6 23 [j] Current Developments 24 [k] Filing Examples 25 § A4 REGISTRATION AND REPORTING FORMS UNDER THE 1934 ACT: APPLICABILITY AND ELIGIBILITY [a.l] Sources of Requirements 41 [a.2] Applicable Forms 41 [b] Form20-F 41 [c] Form 6-K 43 [d] Form 8-A 45 [e] Current Developments 45 [f] Filing Examples 46 § A5 EXEMPTIONS FROM REGISTRATION AVAILABLE TO FOREIGN PRIVATE ISSUERS [a] Sources of Requirements 46 [b] Regulation D Offerings 46 [c] Rule 144A Transactions 49 [d] Regulation S 50 [e] Current Developments 55 § A6 FINANCIAL REPORTING AND DISCLOSURE REQUIREMENTS UNDER THE CANADIAN MULTIJURISDICTIONAL DISCLOSURE SYSTEM [a] Applicable Forms 55 [b] Dedicated Forms 56 [c] 1933 Act Forms 56 [d] Eligibility under MJDS 56 [e] Disclosure in 1933 Act Filings 57 [f ] Registration and Reporting under the 1934 Act 58 [g] Current Reporting under the 1934 Act 59 [h] Auditor s Reports 59 [i] Auditors Consents 60 [j] Current Developments 60 [k] Filing Examples 60 Contents xvii § A7 COMPLIANCE WITH THE FOREIGN CORRUPT PRACTICES ACT [a] Sources of Requirements 66 [b] Internal Control and Accounting-Related Standards 66 [c] Prohibited Trade Practices 67 [d] SEC Interpretive Enforcement Guidance 67 § A8 REGISTRATION AND REPORTING REQUIREMENTS OF FOREIGN SOVEREIGN ISSUERS [ a. 1 ] Sources of Requirements 68 [a.2] Applicable Forms 68 [b] Registration under the 1933 Act 68 [c] Registration under the 1934 Act 70 [d] Continuous Reporting under the 1934 Act 71 [e] Filing Examples 72 § A9 U.S. STOCK EXCHANGE AND NASDAQ LISTING REQUIREMENTS OF FOREIGN PRIVATE ISSUERS [a] Sources of Requirements and Applicable Forms 110 [b] The New York Stock Exchange 110 [c] The American Stock Exchange 112 [d] NASDAQ 114 § Al 0 VOLUNTARY ELECTRONIC FILING WITH THE SEC BY FOREIGN ISSUERS [a] Sources of Requirements 116 [b] General Discussion 116 [ c] Voluntary Electronic Filings 116 § Al 1 INCORPORATION BY REFERENCE [a] Sources of Requirements 117 [b] General Discussion 117 [ c] Rules and Limitations 117 [d] Incorporation by Reference in a 1933 Act Filing 118 [e] Incorporation by Reference in a 1934 Act Filing 119 [ f ] Confusing or Incomplete Presentation 119 [g] Confidential Treatment 120 [h] Filing Examples 120 §A12 QUALIFICATIONS OF FOREIGN AUDITORS FOR PRACTICE BEFORE THE SEC [a] Sources of Requirements 122 [b] General Discussion 122 [c] Independence of Foreign Auditors 123 [d] Audits of U.S. Registrants by Foreign Auditors 124 [ e] Notification of Illegal Acts 124 [f] Current Developments 125 xviii Contents PartB ACCOUNTING AND FINANCIAL REPORTING REQUIREMENTS OF FOREIGN ISSUERS § Bl HIERARCHY OF SEC ACCOUNTING AND FINANCIAL REPORTING REQUIREMENTS [a] Sources of Requirements and Applicable Forms 129 [b] General Discussion 129 [c] Hierarchy of U.S. GAAP Sources 129 [d] Hierarchy of SEC Accounting and Disclosure Sources 130 [e] Informal Sources of Financial Reporting Guidance 131 § B2 FINANCIAL STATEMENTS TO BE FILED UNDER THE 1933 AND 1934 SECURITIES ACTS [a.l] Sources of Requirements 132 [a.2] Applicable Forms 132 [b] Primary Financial Statements of the Registrant 132 [c] Form and Content of Interim Financial Statements 134 [d] Condensed Financial Statements of the Registrant 135 [e] Separate Financial Statements of Acquired Businesses 141 [f ] Separate Financial Statements of Unconsolidated Subsidiaries and Equity Investees 143 [g] Summarized Financial Information 144 [h] Financial Statements of Guarantors and of Affiliates Whose Securities Collateralize an Issue of the Registrant 145 [i] Financial Statements of a Predecessor Entity 146 [j] Pro Forma Financial Statements 146 [k] Transition Reporting 146 [1] Financial Statements in Form F-6 147 [m] Financial Statements in Form 6-K 147 [n] Financial Statement Schedules 148 [o] Current Developments 148 [p] Filing Examples 149 § B3 RECONCILIATIONS TO U.S. GAAP: FORM AND CONTENT [a.l] Sources of Requirements 168 [a.2] Applicable Forms 168 [b] Basis of Preparation of Financial Statements 168 [c] The Currency in Which the Financial Statements Are Stated 169 Contents xix [d] Reconciliations to U.S. GAAP: General Requirements 170 [e] Periods for Which Reconciliations Are Required 171 [f] Cash Flow Statements 171 [g] Reconciliations to U.S. GAAP: Exceptions to the General Requirements 172 [h] Differences between Items 17 and 18 of Form 20-F 173 [i] Financial Statements Prepared in Conformity with U.S. GAAP 175 [j] Filing Examples 176 PartC PRINCIPAL RECONCILING ITEMS: ACCOUNTING AND FINANCIAL REPORTING DIFFERENCES FROM U.S. GAAP § Cl INTRODUCTION AND GENERAL MATTERS [a] Sources of Requirements and Applicable Forms 204 [b] General Discussion 204 [c] SEC Survey 204 [d] Results of the SEC Survey 206 [e] Major Reconciling Items 207 [ f ] A Further Explanatory Note 214 § C2 ACCOUNTING CHANGES AND PRIOR PERIOD TRANSACTIONS [a] Sources of Requirements 214 [b] Accounting Changes 214 [c] Special Exemption for IPOs 216 [d] Prior Period Transactions 216 [e] Filing Examples 217 § C3 BUSINESS COMBINATIONS [a] Sources of Requirements 218 [b] General Discussion 218 [c] Pooling of Interests 219 [d] The Purchase Method 220 [e] Push-Down Accounting 221 [f ] Business Combinations of Entities under Common Control 221 [g] Leveraged Buyouts 222 [h] Filing Examples 223 xx Contents §C4 CONTINGENCIES [a] Sources of Requirements 226 [b] Loss Contingencies 226 [c] Gain Contingencies 226 [d] Possible Variations from U.S. GAAP 226 [e] General Provisions for Contingent Losses 227 [f ] Environmental Liability 227 [g] Filing Examples 229 § C5 CONSOLIDATED STATEMENTS AND THE EQUITY METHOD [a] Sources of Requirements 233 [b] Criteria for Consolidation 233 [c] Nonhomogeneous Subsidiaries 233 [d] Minority Interests 233 [e] The Equity Method 234 [f ] Proportionate Consolidation 235 [g] Current Developments 235 [h] Filing Examples 236 § C6 DEFERRED AND CAPITALIZED COSTS [a] Sources of Requirements 237 [b] Expenses of Development Stage Enterprises 237 [c] Pre-Operating Costs 237 [d] Capitalized Interest 237 [e] Filing Examples 238 § C7 DEFERRED INCOME TAXES [a] Sources of Requirements 240 [b] Interperiod Tax Allocation 240 [c] Comprehensive Allocation 241 [d] The Asset/Liability Method 241 [e] Deferred Tax Asset 241 [f] Discounting 242 [g] Undistributed Earnings of Subsidiaries 242 [h] Filing Examples 242 § C8 EMPLOYEE COMPENSATION [a] Sources of Requirements 245 [b] Stock Options (Intrinsic Value Method) 245 [c] Stock Options (Fair Value Method) 246 [d] Compensated Absences 246 [e] Filing Examples 247 Contents xxi § C9 EARNINGS PER SHARE [a] Sources of Requirements 248 [b] General Discussion 248 [c] The Concept of a Common Stock Equivalent 248 [d] Primary and Fully Diluted EPS 248 [e] The Concept of Antidilution 249 [f] Materiality 250 [g] Possible Variations from U.S. G AAP 250 [h] Current Developments 250 [i] Filing Examples 251 § CIO EXTRAORDINARY ITEMS, DISCONTINUED OPERATIONS, AND RESTRUCTURINGS [a] Sources of Requirements 253 [b] Extraordinary Items 253 [c] Discontinued Operations 254 [d] Restructurings 255 [e] Filing Examples 256 § Cl 1 FOREIGN CURRENCY TRANSLATION AND TRANSACTIONS [a] Sources of Requirements 257 [b] Translation of Foreign Financial Statements 257 [c] Foreign Currency Transactions 259 [d] Foreign Currency Hedges 259 [e] Filing Examples 260 § C12 INVESTMENTS IN DEBT AND EQUITY SECURITIES [a] Sources of Requirements 260 [b] Classification 260 [c] Accounting Treatment 261 [d] Variations from U.S. GAAP 262 [e] Filing Examples 262 §C13 LEASED ASSETS [a] Sources of Requirements 263 [b] General Discussion 263 [c] Criteria for Lease Capitalization 264 [d] Accounting for Capitalized Leases 264 [e] Possible Variations from U.S. GAAP 265 [f] Sale-Leaseback Transactions 265 [g] Filing Examples 266 xxii Contents § C14 PENSIONS AND OTHER POSTRETIREMENT AND POSTEMPLOYMENT BENEFITS [a] Sources of Requirements 267 [b] Pensions 267 [c] Postretirement Benefits 270 [d] Postemployment Benefits 270 [e] Filing Examples 271 § Cl5 RESEARCH AND DEVELOPMENT COSTS [a] Sources of Requirements 272 [b] What Constitutes Research and Development 272 [c] Accounting for R D Costs 274 [d] Possible Variations from U.S. GAAP 274 [e] Computer Software Development Costs 274 [f] Current Developments 275 [g] Filing Examples 275 § C16 REVALUATION OF ASSETS [a] Sources of Requirements 276 [b] General Discussion 276 [c] Depreciation Differences from U.S. GAAP 277 [d] Gains and Losses on Asset Sales 277 [e] Impairment of Long-Lived Assets 277 [f] Filing Examples 278 §C17 REVENUE RECOGNITION [a] Sources of Requirements 280 [b] Criteria for Recognition of Revenue 280 [ c] Sales with a Right of Return 280 [d] Collection of Sales Proceeds is in Doubt 281 [e] Long-Term Contracts 282 [f] Software Revenue 282 [g] Sales of Receivables with Recourse 283 [h] Current Developments 284 [i] Filing Examples 285 § C18 ACCOUNTING FOR OIL AND GAS PRODUCING ACTIVITIES [a] Sources of Requirements 286 [b] General Discussion 286 [c] Comparison of the Full Cost and Successful Efforts Methods 286 [d] The Successful Efforts Method 287 O ntcnt xxin [e] The Full Cost Method 289 [f] The Full Cost Ceiling 290 [g] Filing Examples 291 § C19 ACCOUNTING FOR CERTAIN TRANSACTIONS IN ACCORDANCE WITH IASs [a] Sources of Requirements 292 [b] General Discussion 292 [c] Cash Flow Statement 293 [d] Translation of the Financial Statements of a Foreign Subsidiary Operating in a Hypcrinflationary Economy 293 [e] Determination of Whether a Business Combination is a Purchase or a Pooling 29S [f] Goodwill Amortization Period 296 [g] Current Developments 29ft [h] Filing Examples 297 § C20 ADDITIONAL DISCLOSURES REQUIRED BY U.S. GAAP AND REGULATION S-X [a] Sources of Requirements 298 [b] General Discussion 298 [c] Related Party Transactions 299 [d] Segment Information 300 [e] Commitments and Contingencies 302 [f] Risks and Uncertainties 304 [g] Subsequent Events 307 [h] Income Taxes 307 [i] Pension and Postrctirement Benefits 308 [j] Financial Instruments and Concentrations of Credit Risk 312 [k] Changes in Stockholders Equity 316 [1] Redeemable Preferred Stock 317 [m] Investments in Certain Debt and Equity Securities 317 [n] Employee Stock Plans 318 [o] Supplementary Oil and Gas Information 320 [p] Current Developments 326 [q] Filing Examples 329 xxiv Contents PartD OTHER FINANCIAL INFORMATION REQUIRED OF FOREIGN ISSUERS § Dl CHANGES IN ACCOUNTANTS [a] Applicable Forms 353 [b] Information to be Provided 353 [c] Filing Examples 353 §D2 CAPITALIZATION [a] Sources of Requirements and Applicable Forms 354 [b] Inclusion of a Capitalization Table 354 [c] Items Considered Part of the Registrant s Capital Structure 354 [d] The SEC s Requirements for Pro Forma Information 354 [e] Filing Examples 355 § D3 COMPENSATION OF DIRECTORS AND OFFICERS [a] Applicable Forms 358 [b] Current Compensation 358 [c] Retirement Benefits 358 [d] Meaning of the Term Plan 358 [e] Information for Individually Named Directors and Officers 359 [f ] Filing Examples 359 §D4 DILUTION [a.l] Sources of Requirements 361 [a.2] Applicable Forms 361 [b] Circumstances Requiring Disclosure 361 [c] Information to be Provided 362 [d] Filing Examples 362 § D5 FINANCIAL STATEMENT SCHEDULES [a.l] Sources of Requirements 364 [a.2] Applicable Forms 364 [b] Schedules to be Filed 365 [c] Applicability of Schedules 365 [d] Sample Formats of Schedules 366 [e] Filing Examples 371 § D6 FORECASTS AND PROJECTIONS [a.l] Sources of Requirements 373 [a.2] Applicable Forms 373 Contents xxv [b] General Discussion 374 [c] Basis for Projections 374 [d] Format 375 [e] Period to be Covered 375 [f] Range of Projected Amounts 375 [g] Investor Understanding 375 [h] Duty to Update Projections 376 [i] Financial Forecast in Lieu of Pro Forma Information 376 [j] Terminology 376 [k] Auditor Involvement 377 [1] Statutory Protection 378 [m] Filing Examples 379 § D7 MANAGEMENT S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS [a.l] Sources of Requirements 384 [a.2] Applicable Forms 384 [b] General Discussion 385 [c] Liquidity 385 [d] Capital Resources 386 [e] Results of Operations 386 [f ] Material Changes 389 [g] Government Policies 389 [h] The Meaning of Presently Known Data 389 [i] Additional Disclosures Required by U.S. GAAP and Regulation S-X 390 [j] Forward-Looking Information 391 [k] Disclosure Examples Provided by the SEC 391 [1] Filing Examples 394 § D8 PRO FORMA FINANCIAL INFORMATION [a.l] Sources of Requirements 451 [a.2] Applicable Forms 451 [b] Circumstances under Which Pro Forma Financial Information Is Required 451 [c] What Constitutes a Business 452 [d] The Objective of Pro Forma Information 453 [e] Period to be Covered by Pro Forma Information 457 [f ] Financial Forecast in Lieu of Pro Forma Condensed Income Statements 458 [g] Filing Examples 458 xxvi Contents § D9 RATIO OF EARNINGS TO FIXED CHARGES [a. 1 ] Sources of Requirements 464 [a.2] Applicable Forms 464 [b] Circumstances Requiring Presentation of the Ratio 464 [c] Basis of Computation 465 [d] Definition of the Term Earnings 465 [e] Definition of the Term Fixed Charges 466 [f] Combined Ratio of Fixed Charges and Preferred Dividends 466 [g] Ratio Results 467 [h] Circumstances Requiring a Pro Forma Ratio 467 [i] Additional Computational Guidance 467 [j] Filing Examples 468 § D10 RESERVES AND PRODUCTION INFORMATION OF OIL AND GAS ENTITIES [a.l] Sources of Requirements 472 [a.2] Applicable Forms 472 [b] What Constitutes Oil and Gas Activities 472 [c] Information to be Provided 473 [d] Information Concerning Reserves 473 [e] Information Concerning Production 475 [f ] Restrictions by a Foreign Government on Disclosure of Reserves 475 [g] Takeover or Nationalization of Reserves 476 [h] Definitions of Other Industry-Related Terms 476 [i] Filing Examples 476 § Dl 1 SELECTED FINANCIAL DATA [a. 1 ] Sources of Requirements 488 [a.2] Applicable Forms 488 [b] Information to be Included 488 [c] Selected Data for Interim Periods 489 [d] Currency of Presentation 489 [e] Basis of Accounting 490 [f ] Filing Examples 490 § Dl2 STATEMENT RE COMPUTATION OF RATIOS [ a. 1 ] Sources of Requirements 495 [a.2] Applicable Forms 495 [b] Information to be Provided 495 [c] Filing Examples 496 Contents xxvii § D13 STATEMENT RE COMPUTATION OF EARNINGS PER SHARE [a.l] Sources of Requirements 498 [a.2] Applicable Forms 498 [b] Information to be Provided 499 [c] Filing Examples 499 §D14 USE OF PROCEEDS [a.l] Sources of Requirements 500 [a.2] Applicable Forms 500 [b] General Information to be Disclosed 500 [c] Less Than All Securities Sold 500 [d] Use of Proceeds to Discharge Indebtedness 501 [e] Use of Proceeds to Acquire Assets 501 [f ] Use of Proceeds to Acquire Another Business 501 [g] Current Developments 502 [h] Filing Examples 502 PartE NONFINANCIAL INFORMATION REQUIRED OF FOREIGN ISSUERS § El CHANGES IN SECURITIES AND CHANGES IN THE SECURITY FOR REGISTERED SECURITIES [a] Applicable Forms 511 [b] Rights of Security Holders 511 [c] Changes in Security 511 [d] Incorporation by Reference 512 [e] Filing Examples 512 § E2 CONTROL OF THE REGISTRANT [a] Applicable Forms 512 [b] Direct or Indirect Ownership 512 [c] Ownership of Voting Securities 512 [d] Potential Change in Control 513 [e] Definition of Control 513 [f] Filing Examples 513 xxviii Contents § E3 COVER PAGES OF THE PROSPECTUS AND FOREPART OF THE REGISTRATION STATEMENT [a.l] Sources of Requirements 517 [a.2] Applicable Forms 517 [b] Facing Page 517 [c] Outside Front Cover Page of the Prospectus 517 [d] Inside Front Cover Page of the Prospectus 519 [e] Outside Back Cover Page of the Prospectus 522 [f] Current Developments 523 [g] Filing Examples 524 § E4 DEFAULTS UPON SENIOR SECURITIES [a] Applicable Forms 534 [b] Defaults on Indebtedness 534 [c] Defaults on Preferred Stock 535 [d] Securities Held by a Totally-Held Subsidiary 535 [e] Incorporation by Reference 536 [f ] Filing Examples 536 § E5 DESCRIPTION OF BUSINESS [a] Applicable Forms 536 [b] Development of the Business 537 [c] Breakdown of Sales and Revenue 537 [d] Products or Services 538 [e] Research and Development 538 [f ] Factors Affecting Future Performance 538 [g] Information About First-Time Registrants 539 [h] Information in Industry Guides 540 [i] Filing Examples 540 § E6 DESCRIPTION OF PROPERTY [a] Applicable Forms 571 [b] Physical Properties 571 [c] Extractive Enterprises 571 [d] Material Oil and Gas Operations 571 [e] Filing Examples 572 § E7 DESCRIPTION OF SECURITIES TO BE REGISTERED [a.l] Sources of Requirements 573 [a.2] Applicable Forms 573 [b] Capital Stock 573 [c] Debt Securities 574 [d] Warrants or Rights 576 [e] American Depositary Receipts 576 [f] Securities Listed on an Exchange 577 Contents xxix [g] Additional Information Required of Foreign Registrants 577 [h] Securities Registered on Form 20-F 578 [i] Filing Examples 579 § E8 DIRECTORS AND OFFICERS OF THE REGISTRANT [a] Applicable Forms 603 [b] Directors and Executive Officers 603 [c] Meaning of the Term Executive Officer 603 [d] Filing Examples 604 § E9 DETERMINATION OF THE OFFERING PRICE [a. 1 ] Sources of Requirements 611 [a.2] Applicable Forms 611 [b] Common Stock Offerings 611 [c] Warrants, Rights, and Convertible Securities 611 [d] Established Public Trading Market 612 [e] Filing Examples 612 § E10 EXCHANGE CONTROLS AND OTHER LIMITATIONS ON SECURITY HOLDERS [a] Applicable Forms 614 [b] Information to be Disclosed 614 [c] Filing Examples 614 §E11 EXHIBITS [a.l] Sources of Requirements 617 [a.2] Applicable Forms 617 [b] Exhibits in 1933 Act Filings 617 [c] Exhibits in Filings on Form 20-F 619 [d] Exhibits in Reports on Form 6-K 620 [e] Incorporation by Reference 620 [f ] Current Developments 620 [g] Filing Examples 620 § El 2 INDEMNIFICATION OF 1933 SECURITIES ACT LIABILITY [a.l] Sources of Requirements 623 [a.2] Applicable Forms 623 [b] Indemnification Provisions 623 [c] Commission s Position Re: Indemnification 624 [d] Filing Examples 624 § El 3 INDEMNIFICATION OF DIRECTORS AND OFFICERS [a.l] Sources of Requirements 625 [a.2] Applicable Forms 625 xxx Contents [b] Insurance and Indemnification 625 [c] Filing Examples 626 § E14 INTERESTS OF MANAGEMENT IN CERTAIN TRANSACTIONS [a] Applicable Forms 629 [b] Material Transactions 629 [c] Indebtedness to the Registrant 629 [d] Period for Which Information Is Required 630 [e] Circumstances under Which Information Is Required 630 [f ] Incorporation by Reference 630 [g] Filing Examples 630 § El 5 INTERESTS OF NAMED EXPERTS AND COUNSEL [a.l] Sources of Requirements 632 [a.2] Applicable Forms 632 [b] Relationships Requiring Disclosure 632 [c] The Auditor as an Expert 633 § El 6 LEGAL PROCEEDINGS [a] Applicable Forms 633 [b] Information to be Provided 633 [c] Information That May be Excluded 634 [d] Previously Reported Litigation 634 [e] Reference to Prior Reports 634 [f] Filing Examples 634 §E17 NATURE OF THE TRADING MARKET [a] Applicable Forms 636 [b] Information to be Provided 636 [c] American Depositary Receipts 637 [d] Filing Examples 637 § El 8 MATERIAL CHANGES [a] Applicable Forms 643 [b] Information Required on Form F-2 643 [c] Information Required on Form F-3 644 [d] Information Required on Form F-4 645 § E19 OTHER EXPENSES OF ISSUANCE AND DISTRIBUTION [a.l] Sources of Requirements 645 [a.2] Applicable Forms 645 [b] Expenses of Issuance and Distribution 646 [c] Filing Examples 646 Contents xxxi § E20 OPTIONS TO PURCHASE SECURITIES FROM THE REGISTRANT OR ITS SUBSIDIARIES [a] Applicable Forms 647 [b] Aggregate Information 647 [c] Information for Individually Named Directors and Officers 647 [d] Meaning of the Term Option 648 [e] Filing Examples 648 § E21 PLAN OF DISTRIBUTION [ a. 1 ] Sources of Requirements 649 [a.2] Applicable Forms 649 [b] Type of Information to be Disclosed 650 [c] Underwriters and the Underwriting Arrangement 650 [ d] Plan of Distribution Other Than Through Underwriters 651 [e] Securities to be Traded on an Exchange 652 [f] Finders 652 [g] Discretionary Accounts 652 [h] Passive Market Making 653 [i] Stabilizing and Other Transactions 653 [j] Filing Examples 653 § E22 RECENT SALES OF UNREGISTERED SECURITIES [a.l] Sources of Requirements 657 [a.2] Applicable Forms 657 [b] Information to be Provided 657 [c] Excludable Securities 658 [d] Filing Examples 658 § E23 RISK FACTORS [a.l] Sources of Requirements 661 [a.2] Applicable Forms 661 [b] Information Required to be Disclosed 661 [c] Current Developments 662 [d] Filing Examples 663 § E24 SELLING SECURITY HOLDERS [a.l] Sources of Requirements 694 [a.2] Applicable Forms 694 [b] Information to be Provided 694 [c] Definition of Affiliate 695 [d] Filing Examples 695 xxxii Contents § E25 SUMMARY INFORMATION [a.l] Sources of Requirements 699 [a.2] Applicable Forms 699 [b] The Need for a Summary and Information Contained Therein 699 [c] Summary Financial Information 699 [d] Current Developments 700 [e] Filing Examples 700 § E26 SUMMARY PROSPECTUS [a.l] Sources of Requirements 718 [a.2] Applicable Forms 718 [b] Eligibility 718 [c] Information to be Disclosed Pursuant toFormF-1 718 [d] Information to be Disclosed Pursuant toFormF-2 719 [e] Other Information to be Disclosed 719 § E27 TAXATION [a] Applicable Forms 720 [b] Security Holders Subject to Foreign Taxation 720 [c] Reciprocal Tax Treaty 720 [d] Filing Examples 720 § E28 UNDERTAKINGS [a.l] Sources of Requirements 732 [a.2] Applicable Forms 732 [b] General Discussion 732 [c] Securities Registered in a Continuous Offering 732 [d] Incorporation of Subsequent 1934 Act Documents by Reference 733 [e] Warrants and Rights Offerings 734 [f] Competitive Bidding 734 [g] Incorporation of Previously Filed 1934 Act Documents by Reference 734 [h] Equity Securities of Nonreporting Registrants 735 [i] Securities Registered on Form F-4 Offered for Resale 735 [ j ] Requests for Acceleration of the Effective Date 735 [k] Prospectus Without Offering Price Information 736 [1] Qualification of Trust Indenture 737 t [m] Additional Undertakings for Filings on Form F-4 737 [n] Undertakings Required in Filings on Form F-6 737 [o] Filing Examples 738 Contents xxxiii § E29 OTHER INFORMATION REQUIRED IN MERGER TRANSACTIONS [a] Applicable Forms 741 [b] Nonfinancial Information about the Transaction 741 [c] Financial Information about the Transaction 743 [d] Filing Examples 744 § E30 EMPLOYEE STOCK PURCHASE PLANS [a] Sources of Requirements 752 [b] General Discussion 752 [c] Information Required in the Prospectus 752 [d] Information Required in Part II of the Registration Statement 754 [e] Filing Examples 755 PartF REPORTS OF FOREIGN AUDITORS § Fl OPINIONS ON FINANCIAL STATEMENTS [ a. 1 ] Sources of Requirements 761 [a.2] Applicable Forms 761 [b] Technical Requirements 761 [c] Reports of Other Auditors 762 [ d ] Qualified, Adverse, or Disclaimers of Opinion 762 [e] Going-Concern Basis 762 [f] Reference to U.S. GAAP Reconciliation 762 [g] Opinion on Financial Statement Schedules 763 [h] Opinion on Selected Financial Data 763 [i] Filing Examples 764 § F2 CONSENTS [ a. 1 ] Sources of Requirements 772 [a.2] Applicable Forms 772 [b] Statutory Requirements 772 [c] Incorporation by Reference 773 [d] Hardship Exemption 773 [e] Exhibit Requirements 773 [f] Filing Examples 773 § F3 LETTERS FOR UNDERWRITERS [a] Sources of Requirements 774 [bj General Discussion 774 xxxiv Contents [ c] Parties to Whom a Comfort Letter Maybe Issued 775 [d] Scope and Content of Comfort Letters 776 [e] Introductory Paragraph in a Comfort Letter 777 [f] The Auditor s Independence 778 [g] Compliance with SEC Requirements 778 [h] Unaudited Condensed Interim Financial Information, Capsule Financial Information, and Pro Forma Information 778 [i] Financial Forecast 780 [j] Subsequent Changes 780 [k] Tables, Statistics, and Other Financial Information 783 [1] The Effect of Other Auditors 785 [m] Shelf Registration 785 [n] Concluding Paragraph in a Comfort Letter 786 [o] Comfort Letters in 1934 Act Filings 786 [p] Filing Examples 787 § F4 REVIEW OF INTERIM FINANCIAL STATEMENTS AND THE AUDITOR S AWARENESS LETTER [a.l] Sources of Requirements 790 [a.2] Applicable Forms 790 [b] General Discussion 790 [c] Circumstances under Which a Review Is Performed 791 [d] Safe Harbor for the Review Report under the 1933 Act 792 [e] Requirements to File an Awareness Letter 792 [f ] Filing Examples 792 § F5 EXPERTIZATION [a] Sources of Requirements and Applicable Forms 794 [b] Naming of an Expert in a 1933 Act Registration Statement 794 [c] Filing Examples 795 Contents xxxv PartG REQUIREMENTS OF FOREIGN PRIVATE ISSUERS IN SPECIALIZED INDUSTRIES § Gl BANKS [a.l] Sources of Requirements 799 [a.2] Applicable Forms 799 [b] General Discussion 799 [c] Information Required in Financial Statements 799 [d] Condensed Financial Information of the Registrant 804 [e] Statistical Disclosures 804 [f ] Filing Examples 804 §G2 OIL AND GAS ENTITIES [a.l] Sources of Requirements 834 [a.2] Applicable Forms 834 [b] General Discussion 834 [c] Definitions of Terms 835 [d] SEC Staff Guidance 838 INDEX INDEX 839
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author	Afterman, Allan B. \|
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spellingShingle	Afterman, Allan B. \| U.S. securities regulation of foreign issuers financial reporting and disclosure manual
title	U.S. securities regulation of foreign issuers financial reporting and disclosure manual
title_auth	U.S. securities regulation of foreign issuers financial reporting and disclosure manual
title_exact_search	U.S. securities regulation of foreign issuers financial reporting and disclosure manual
title_full	U.S. securities regulation of foreign issuers financial reporting and disclosure manual Allan B. Afterman
title_fullStr	U.S. securities regulation of foreign issuers financial reporting and disclosure manual Allan B. Afterman
title_full_unstemmed	U.S. securities regulation of foreign issuers financial reporting and disclosure manual Allan B. Afterman
title_short	U.S. securities regulation of foreign issuers
title_sort	u s securities regulation of foreign issuers financial reporting and disclosure manual
title_sub	financial reporting and disclosure manual
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