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Securities Regulation

SEC Proposes Rules to Enhance Disclosure of Short-Term Borrowings and Issues Interpretive Release Regarding Disclosure of Liquidity and Capital Resources

September 20, 2010 | Posted by Gibson, Dunn & Crutcher LLP Topic(s): Securities Regulation

On September 17, 2010, the Securities and Exchange Commission ("SEC") unanimously voted to publish for comment proposed rules that would require registrants to increase disclosure of short-term borrowing arrangements in the "Management’s Discussion and Analysis of Financial Condition and Results of Operations" ("MD&A").  The SEC also unanimously voted to issue an interpretive release reiterating its long-standing guidance regarding liquidity and capital resources disclosure requirements in MD&A.

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The Annual Risk Assessment Requirement for Investment Advisers: Keeping Your Review Current

September 7, 2010 | Posted by Gibson, Dunn & Crutcher LLP Topic(s): Investment Act/Investment Advisors Act; Securities Regulation

Rule 206(4)-7 under the Investment Advisers Act of 1940 (the "Advisers Act") requires registered investment advisers to adopt and implement written policies and procedures that are reasonably designed to prevent violations of the Advisers Act by the adviser and any of its supervised persons within the meaning of Advisers Act section 202(a)(25).  The adviser’s policies and procedures must also be reasonably designed to detect and promptly address any violations that occurred.  Advisers Act Rule 206(4)-7(b) further requires investment advisers to undertake an annual review to determine the adequacy and effectiveness of their procedures in light of internal and external developments affecting the firm.

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Webcast – Implementing the Dodd-Frank Wall Street Reform and Consumer Protection Act

August 26, 2010 | Posted by Gibson, Dunn & Crutcher LLP Topic(s): Corporate Governance; Dodd Frank; Securities Regulation; Whistleblower Rules

On July 21, 2010, President Barack Obama signed into law the Dodd-Frank Wall Street Reform and Consumer Protection Act, the most sweeping financial reform legislation in over a generation. Gibson Dunn panelists discuss the regulatory initiatives in the bill that are likely to be of interest and concern to the wide range of companies affected by the bill.

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FASB Extends by 30 Days the Period for Comment on Proposed Changes to U.S. Accounting Standards Governing Loss Contingencies

August 19, 2010 | Posted by Gibson, Dunn & Crutcher LLP Topic(s): Securities Regulation

On August 18, 2010, the Financial Accounting Standards Board ("FASB") announced that it is extending by 30 days to September 20, 2010 the deadline for comments on the FASB’s proposed amendments to the U.S. accounting standards governing the disclosure of loss contingencies, including litigation-related contingencies.  Given the broad scope of the FASB’s proposed modifications and the challenges they would pose to financial statement preparers, we encourage companies who have not already commented on the proposal to submit comments by the new deadline.

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Financial Accounting Standards Board Issues Proposed Amendments to U.S. Accounting Standards Governing Loss Contingencies

July 21, 2010 | Posted by Gibson, Dunn & Crutcher LLP Topic(s): Securities Regulation

On July 20, 2010, the Financial Accounting Standards Board ("FASB") issued an exposure draft (the "Exposure Draft") containing proposed amendments to Accounting Standards Codification Topic 450-20 (formerly Financial Accounting Standard No. 5), the U.S. Generally Accepted Accounting Principles ("U.S. GAAP") provision dealing with the disclosure of loss contingencies.  The proposal would require enhanced disclosure of qualitative and quantitative information about loss contingencies, including litigation-related contingencies.  

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The Dodd-Frank Act Reinforces and Expands SEC Enforcement Powers

July 21, 2010 | Posted by Gibson, Dunn & Crutcher LLP Topic(s): Dodd Frank; Securities Regulation; Whistleblower Rules

During the midst of the financial crisis, the continued existence, much less powers, of the Securities and Exchange Commission were in doubt.  But in the Dodd-Frank Wall Street Reform and Consumer Protection Act, the Commission emerged with expanded jurisdiction over hedge funds, credit ratings agencies, and governance of public companies, among other areas. 

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Executive Compensation, Corporate Governance and Other Securities Disclosure Provisions in the Dodd-Frank U.S. Financial Regulatory Reform Act

July 21, 2010 | Posted by Gibson, Dunn & Crutcher LLP Topic(s): Corporate Governance; Dodd Frank; Executive Compensation; Securities Regulation

On July 21, 2010, President Obama signed into law the Dodd-Frank Wall Street Reform and Consumer Protection Act (the "Act," available here), the most far-reaching financial regulatory reform legislation in decades.  The Act affects not only the financial services industry but also all public companies.  This Memorandum focuses on the Act’s executive compensation, corporate governance and other securities disclosure provisions applicable to public companies.  This Memorandum also discusses the steps that public companies should consider taking now in light of the Act’s provisions.  We have included as Exhibit A a chart listing the provisions described in this Memorandum and as Exhibit B the statutory text of these provisions. [1]

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Derivatives Regulation under the Dodd-Frank Wall Street Reform and Consumer Protection Act

July 16, 2010 | Posted by Gibson, Dunn & Crutcher LLP Topic(s): Dodd Frank; Securities Regulation

Throughout the financial regulatory reform debate, designing a regulatory framework for the derivatives market has been one of the most contentious issues.  While the business community has supported bringing transparency, accountability, and stability to the market, it has been concerned that Congress and regulators could impose burdens on derivatives trading that would disincent businesses from hedging their own risks.  The derivatives title in the conference report, passed by the Senate on July 15, 2010, is generally opposed by business groups as applying many of the same costs and requirements on end-users as will be applied to swap dealers.  How much the final position will burden companies depends largely on the implementation of the law by regulators.

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Restructuring in SEC Division of Corporation Finance

July 16, 2010 | Posted by Gibson, Dunn & Crutcher LLP Topic(s): Securities Regulation

On July 16, 2010, the U.S. Securities and Exchange Commission (the "SEC") announced that the Division of Corporation Finance (the "Division") will create three new specialized offices that are intended to focus the Division’s resources on critically important institutions and financial products. 

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2010 Mid Year Securities Enforcement Update

July 12, 2010 | Posted by Gibson, Dunn & Crutcher LLP Topic(s): Securities Regulation

I.  Overview of the First Half of 2010

Nearly a year and a half ago, Mary Schapiro took over as Chairman of the SEC with a promise to reinvigorate the Enforcement Division.  Shortly thereafter, Robert Khuzami, the Director of the Division of Enforcement, announced a series of initiatives with the goal of making the Enforcement Division more effective.  The first six months of this year have seen those initiatives take shape with a reorganization of the Enforcement Division into specialized units and the formal announcement of a cooperation initiative for individuals. 

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