Search results
28 lip 2023 · Corporate issuers that file periodic reports on Forms 10-Q and 10-K to disclose daily quantitative repurchase data at the end of every quarter in an exhibit to their Form 10-Q and Form 10-K (for an issuer’s fourth fiscal quarter);
12 maj 2023 · On May 3, 2023, the U.S. Securities and Exchange Commission (“SEC”) adopted final rules requiring (1) issuers to disclose daily quantitative repurchase data at the end of every quarter in their Form 10-Qs and 10-Ks, (2) foreign private issuers (“FPIs”) to disclose daily quantitative repurchase data at the end of every quarter on a new ...
The SEC has adopted final share repurchase disclosure rules requiring public companies to provide more detailed disclosures about their share repurchases and to tag those disclosures in Inline XBRL. Below are the key takeaways and action items for public companies to consider, followed by detailed information about the new rule requirements.
6 cze 2023 · The adopted rule eliminates the requirement in current Reg S-K Item 703(a) for disclosure of monthly quantitative repurchase data in a company’s periodic reports. Instead, daily share repurchase information is required to be filed quarterly.
The amendments will tabular disclosure of an issuers’ repurchase activity require aggregated on a daily basis and disclosed either quarterly or semi-annually. The table will include, for each day: • The class of shares; • Average price paid per share; • Total number of shares purchased, including the total number of shares purchased
The Amendments revise and expand the buyback disclosure currently required by Item 703 of Regulation S-K, Item 16E of Form 20-F and Item 14 of Form N-CSR by requiring additional information with respect to buybacks, including quantitative and qualitative details of daily trades.
3 maj 2023 · The Securities and Exchange Commission today adopted amendments to modernize the disclosure requirements relating to repurchases of an issuer’s equity securities, including requiring issuers to provide daily repurchase activity on a quarterly or semi-annual basis, depending on the type of issuer.
