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PARAMETERS UPDATE P5.8

Equidam

Discount rate components used in the two DCF methods Most of the parameters determining the discount rate have been updated to reflect the most recent market situation in terms of systemic and industry-specific risk. You will be able to see these parameters in your valuation reports. reaching a 10-year high at 17.1%

EBITDA 44
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Mythical Adverse Effect

Reynolds Holding

This structure is intended to allocate to the seller only target-specific risks within the seller’s control, leaving the buyer to bear all other risks. Fresenius in 2018, has a buyer established an MAE. During that short time, how can one prove that a sudden drop in earnings will last for years?

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2021 Audit Planning: Peer Review Insights

ThomsonReuters

In a 2018 survey of peer reviewers , results found that more than 50% of audits failed to comply. The biggest deficiency that I see are teams that do not identify specific risks,” Shawn points out. “ The team goes in, understands the entity, but does not identify those risk.

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How Disclosure and Information Intermediaries Strengthen the Credibility of Initial Coin Offerings

Reynolds Holding

We address some of these concerns in a recently published paper where we examine 2,113 ICOs drawn from over 100 countries between March 2014 through October 2018. This naturally prompts concerns about the trust investors can place in unverifiable disclosures and the ability of ventures to raise capital in this unregulated market. Github).

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MAEjor Ruling: Delaware Court of Chancery Finds Target Suffers Material Adverse Effect and Acquirer Could Back Out of Transaction

Cooley M&A

2018-0300-JTL (Del. Two days after the announcement of the execution of the merger agreement, Akorn notified Fresenius that it was experiencing dismal second quarter results (despite Akorn having reaffirmed its full-year guidance for 2018 at Fresenius’ request on the date that the parties signed the merger agreement).

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Updating Annual Report Risk Factors

Harvard Corporate Governance

Impact of COVID-19 : As we enter the third year of the pandemic, it may still be too early to entirely eliminate COVID-19 specific risk factors, but companies may be able to significantly streamline their disclosures.

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Gibson Dunn Offers 2022 Mid-Year Securities Litigation Update

Reynolds Holding

Summary of Trend Cases—Core Federal Filings 2018 – June 2022. . 2044 (2018), held that the SEC’s ALJs are officers of the United States and that their appointments must comply with the Constitution’s Appointments Clause. 2. Failure To Disclose Specific Risks. B. Settlement Trends. SEC , 138 S. Martinez v.