Insights
IBM Pays $17 Million in First DEI-Related False Claims Act Resolution
EU Sustainability: State of Play — The Conclusion of the Sustainability Omnibus Process
SFDR 2.0 and the Transatlantic ESG Challenge
Resource
The Latham FPI Guide
Updated guide includes the topics that are of most interest to foreign private issuers and their advisors when engaging in US capital markets transactions.
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.
Currency Swap
an agreement between parties to exchange Interest payments and/or principal amounts denominated in two different currencies. Entered into by a company for the purpose of Hedging foreign currency risk associated with the company’s operations. A US-based company with operations in Europe might use a Currency Swap to protect itself from fluctuations in the Euro-to-Dollar exchange rate.
Geophysicist
a type of geologist who specializes in the study of the physics of the Earth, and, in the Oil and Gas Field, is responsible for interpreting geophysical data and generating maps or models based upon such data.
Leukocytes
white blood Cells that help the body fight infections and other diseases.
Seed Capital
money invested in an Early Stage company prior to its Series A Financing for the company to pursue its Business Plan, often based on having or creating a Minimum Viable Product. Called “seed” to elicit the idea of providing the funds needed for a company to plant its seed, which will hopefully grow into a successful enterprise over time.
Extra Petita
a Latin expression used to describe instances in which an Arbitral Tribunal has exceeded its authority.

