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The Alexander III Bridge across river Seine in Paris, France.
May 19, 2025 Client Alert

France Aligns With Brussels to Postpone CSRD Timeline

The DDADUE 5 law has been enacted, aligning France with the European Union’s position to amend the implementation deadlines of the Corporate Sustainability Reporting Directive and introduce some relaxations.
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Latham in Focus Video Series

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.

Earn Out

a provision in a Mortgage ensuring that the Borrower will be able to obtain additional funds if certain conditions of the business are met. This allows for the Borrower to reap the benefits of projected earnings, since the lender is not willing to loan additional funds for those future earnings.

Word of the Day®

Non-Custodial

the Decentralized storage of Private Keys by a user (rather than by an Intermediary Custodian) in relation to Wallets or Exchanges.
See also Self-Custody.

Word of the Day®

Parent

the main document in a Family (typically a cover email). Children are attached to Parents to comprise a single Document Family.

Word of the Day®

Rule 10b-5

the SEC rule regarding employment of manipulative and deceptive practices. Rule 10b-5 is one of the most important SEC rules. This rule seeks to prohibit fraud or deceit in connection with the purchase or sale of any Security, including insider trading.

Word of the Day®

National Oil Company (NOC)

an oil company that is owned, completely or in the majority, by a national government, as opposed to an oil company that is independently owned. Examples of NOCs include Pemex (Mexico), Eni (Italy) and Saudi Aramco (Saudi Arabia).

Word of the Day®

In each episode of Connected With Latham, we discuss ideas, developments, and trends shaping the global economy.

Listen here or subscribe via Apple PodcastsSpotify, or anywhere else you listen to podcasts.

From Our Blogs

Close-up of pipette releasing clear liquid droplet into a petri dish with DNA sequencing image in background.
May 16, 2025

100 Days In: FDA Updates and Trends to Watch

Recent developments include leadership changes, workforce reductions, and policy shifts at HHS and FDA, reshaping agency operations under President Trump’s administration.