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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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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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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. A Note on the Presentation of Risks.

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Gibson Dunn Offers 2022 Mid-Year Securities Litigation Update

Reynolds Holding

This increase is driven primarily by SPAC-related actions in the technology and industrial sectors that have offset a potential decline in actions in the consumer space. Summary of Trend Cases—Core Federal Filings 2018 – June 2022. . 2. Failure To Disclose Specific Risks. E.Merge Technology Acquisition Corp. ,

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Gibson Dunn Offers 2022 Year-End Securities Litigation Update

Reynolds Holding

As in 2021 and 2020, the decline in the number of merger-objection cases filed (down to eight from the peak of 205 in 2017) drove the decrease in the total number of new federal class actions filed in 2022 (down to 205 from the peak of 431 in 2018). Failure To Disclose Specific Risks In re Talis Biomedical Corp.