Financial Statement Requirements in US Securities Offerings
Latham’s updated companion guides help US issuers and non-US issuers navigate US securities laws for financial statement requirements.
Energy & Infrastructure — Battery Energy Storage Trends
The Book of Jargon Series – Word of the Day®
The Book of Jargon® is a series of practice area and industry-specific glossaries published by Latham & Watkins.
the right belonging to landowners to use water that flows naturally either on or adjacent to their Property.
the operating copy of a Blockchain that effectuates the purpose of such Blockchain. For example, the Bitcoin Mainnet operates to transfer Bitcoin from one public address to another.
In contrast, see Testnet.
a Bond with a maturity longer than 10 years. Bonds with a maturity of 10 years or less are usually called Notes.
when a bankruptcy court requires a creditor to return assets or payments that are determined to be Preferential Transfers or Fraudulent Transfers. Clawback actions are always highly fact-specific and may involve a range of potential defenses, even if the statutory elements for a prima facie claim are met.
a colloquial term for tax deductions in the oil and gas industry, including Tangible Drilling Costs, IDCs and Depletion allowances.
The new rule establishes criteria for firms to elect “non-branch” designation for a private residence where an associated person engages in specified supervisory activities.
Proposed regulations clarify FEOC restrictions and clean vehicle tax credit compliance for manufacturers aiming to produce eligible EVs.
The SEC’s long-awaited green light for spot bitcoin ETPs is welcomed by the market, but the ambivalent decision raises more questions than it answers.
A recent bipartisan bill, if enacted, would particularly benefit small lenders and bank-fintech partnerships by promoting transparency, appellate rights, and examiner accountability.
The proposed regulatory framework would create substantive obligations on issuers of fiat-referencing stablecoins to safeguard the public.
Benchmark administrators should review the quality of their ESG benchmark disclosures ahead of a review by EU regulators during 2024.
Goods imported into the UK from countries with a lower or no carbon price will face a levy by 2027.
The Arbitration Bill’s changes clarify important aspects of English arbitral law, reinforcing London’s position as a leader in international arbitration.
The new rules would oblige companies to integrate their human rights and environmental impact into their management systems.