Insights
Recent Developments for UK PLCs — March 2026
UK Government Publishes Final Sustainability and Climate-Related Reporting Standards
FRB Proposes to Eliminate Reputation Risk From Banking Supervision
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.
Subsidiary
a company that is owned by another company, which is the Subsidiary’s parent entity.
Acute Risks
the TCFD categorizes climate-related physical risks as acute or chronic. Acute Risks include increased severity of typhoons and floods.
Lagos Rules
abbreviation of the Rules for Arbitration of the Regional Centre for International Commercial Arbitration – Lagos first drafted in 1999 on the basis of the UNCITRAL Rules of 1976.
Anode
the electrode (or electric conductor) from which electrons leave a system. In a rechargeable battery, the Anode is negatively charged when the device is being powered (galvanic mode) and positively charged when the battery is being recharged (electrolytic mode). In contrast, see Cathode.

