Events listed in Capital Markets
Registration statement / Annual report / Transition report (PDF)
ID 26528
The U.S. Securities and Exchange Commission (SEC) has published new Form 20-F which will be valid through December 31, 2026 unless otherwise modified before. The form is to be used by foreign private issuers to register their securities with the SEC under the Securities Exchange Act of 1934. Form 20-F requires extensive disclosures, including information about the issuer’s business operations, financial statements, risk factors, ...
Annual report pursuant to Section 13 or 15(d) (PDF)
ID 26527
The U.S. Securities and Exchange Commission (SEC) has published new Form 10-K which will be valid through December 31, 2026 unless otherwise modified before. Form 10-K is a comprehensive annual report that all publicly traded companies must file with the Commission. It provides a detailed overview of the company’s financial performance, business operations, risk factors, and management’s discussion and analysis of the company’s financial ...
Einführung der OECD/G20-Mindestbesteuerung auf den 1. Januar 2024
ID 26521
Die Schweiz führt wie geplant die OECD/G20-Mindestbesteuerung ab dem 1. Januar 2024 ein. Der Bundesrat hat beschlossen, eine nationale Ergänzungssteuer von 15 Prozent auf große, international tätige Unternehmensgruppen mit einem Umsatz von über 750 Millionen Euro im Inland zu erheben. Dies soll sicherstellen, dass keine Steuersubstrate ins Ausland fließen. Die Umsetzung erfolgt vorerst nur auf nationaler Ebene, und die Entscheidung über die Einführung weiterer ...
General form for registration of securities pursuant to Section 12(b) or (g) (PDF)
ID 26519
The U.S. Securities and Exchange Commission (SEC) has published new Form 10 which will be valid through November 30, 2025 unless otherwise modified before. The form is to be used in connection with the registration of securities with the SEC in accordance with Section 12B and 12G (exemptions) of the Securities Exchange Act of 1934. It shall be noted that the form is NOT ...
General form for quarterly reports under Section 13 or 15(d) (PDF)
ID 26518
The U.S. Securities and Exchange Commission (SEC) has published Form 10-Q which is required to be filed by publicly traded companies with the SEC on a quarterly basis. It provides detailed financial information about a company’s operations and financial condition for the preceding fiscal quarter. The form must be used by domestic and foreign companies that have registered securities with the SEC under the ...
Commission Delegated Regulation (EU) 2023/2772 as regards sustainability reporting ...
ID 26516
Following the finalization of the standards in July 2023 (EventID 22310), the EU Commission has published in the Official Journal of the EU Commission Delegated Regulation (EU) 2023/2772 containing a first set of sustainability reporting standards, the so called European Sustainability Reporting Standards (ESRS), to be observed by undertakings listed on an EU exchange and by parent undertakings of large groups. These standards aim ...
Council Regulation (EU) No 401/2013 concerning restrictive measures in view of the ...
ID 26515
A new consolidated version of Council Regulation (EU) No 401/2013 relating to sanctions measures in light of the situation in Myanmar/Burma was published in the Official Journal (OJ) of the EU. This consolidated version includes the modifications made by Council Regulation (EU) 2023/2694 which inserted new or modified existing provisions to disapply the terms and regulations on the freezing of funds or the making ...
Notification of late filing (PDF)
ID 26514
The U.S. Securities and Exchange Commission (SEC) has published new Form 12b-25 which will be valid through April 30, 2025 unless otherwise modified before. The form is to be used to notify the Commission and each exchange where a security of the issuer is registered of any delays in the filing of the forms listed below. It must only be used by non-electronic filers. ...
Inland Revenue Ordinance (Cap. 112) (Version Date: 15/12/2023)
ID 26512
A revised version of the Inland Revenue Ordinance was recently published on Hong Kong e-Legislation, the official journal of the city. The new version contains the changes made by the Inland Revenue (Amendment) (Disposal Gain by Holder of Qualifying Equity Interests) Bill 2023 which provides for a tax exemption on gains from the sale of equity interest in Hong Kong enterprises provided that – ...
U.S. Department of the Treasury Releases Request for Information on Financial ...
ID 26511
Following a corresponding announcement in November 2023 (EventID 23941), the U.S. Department of the Treasury, USDT, has launched a request for information (RFI) as regards financial inclusion. The aim of the „consultation“ is to inform a national strategy on financial inclusion and „to advance financial inclusion through policy, government programs, financial products and services, technology, and other tools and infrastructure“. The RFI is high ...