Harvard Corporate Governance

OCTOBER 9, 2023

See “ Share Buyback Disclosures – Narrative Disclosures ” below for similar requirements applicable to a company’s adoption or termination of a Rule 10b5-1 trading arrangement. For quarterly reports on Form 10-Q, this disclosure is to be provided in Part II, Item 5(c).

Total Shareholder Return 188

Total Shareholder Return Equity Compliance Marketability 188

ThomsonReuters

MAY 1, 2023

Common Cryptocurrency terminology Cryptocurrency mining : A process in which transactions for various forms of cryptocurrency are verified and added to the blockchain digital ledger. The node or computer supports the network through validation and relaying transactions. Node : A computer that connects to a cryptocurrency network.

Start-ups 59

Start-ups Technology Equity Marketability 59

Brian DeChesare

MAY 4, 2022

This specific deal generates endless discussion topics: “Free speech” vs. “content moderation,” AKA censorship. billion Margin Loan secured against a good chunk of Elon’s Tesla shares? These are all interesting topics, but since I am a depressing person, I will ignore them and focus on the numbers. Subscriptions? as an estimate.

EBITDA 105

EBITDA Start-ups Finance Equity 105

IVSC

SEPTEMBER 5, 2022

The guidelines establish, for the first time, a framework that will allow effective valuation of unregistered lands, allowing for fair land transactions, including development-related displacement. The post A time for reflection – Our changing world appeared first on International Valuation Standards Council.

Intangible Assets 130

Intangible Assets Business Valuation Marketability Finance 130

Audit Board

AUGUST 10, 2023

The “S” in ESG covers civil rights; diversity, equity, and inclusion (DEI); human rights; human capital, and even healthcare-related topics. To publish reports on ESG topics, an organization must first be prepared to collect relevant ESG data. ELCs incorporate tone at the top, overall ESG strategy, and high-level corporate policy.

Compliance 52

Compliance Start-ups Data Analysis Equity 52

Valutico

SEPTEMBER 19, 2022

The rationale for using the long-term inflation target is that it assumes that the business has reached such a mature state that it is no longer increasing market share or expanding in any other way, but simply increasing sales prices (and free cash flow) in line with all other prices in the economy (i.e. inflation).

Business Valuation 78

Business Valuation EBITDA EBIT Discounted Cash Flow 78

M&A Leadership Council

OCTOBER 31, 2023

Participants will learn to navigate transition services agreements, tackle personnel challenges, and unravel IT and shared services agreements. Group Discussion Exercise - Sharing Challenges and Lessons Learned: Engage in open discussion with industry peers to exchange experiences and insights on divestiture challenges and lessons.

Start-ups 52

Start-ups 52

Cooley M&A

JANUARY 23, 2024

Complex and novel transaction structures for the sector also were a prominent result of the market and regulatory environment, with reverse mergers remaining a fixture and stock-for-stock deals and take-private transactions led by private equity sponsors entering the scene.

Marketability 52

Marketability Equity Private Equity Firm Finance 52

ThomsonReuters

JUNE 6, 2022

These standards revised the way the audit report is presented, called for enhanced communications between auditors and managers charged with governance, and prescribed additional audit procedures for related party transactions. Participants could grow their knowledge at a pace and in a style that suits them while earning 1/5 (or 0.2)

Start-ups 142

Start-ups Technology 142

ThomsonReuters

JULY 8, 2021

Multinational enterprises (MNEs) began using centralized shared services centers three decades ago to standardize and improve efficiency in back-office functions such as finance & accounting, human resources, and IT. SSON Report: Statutory Reporting in Shared Services. The Definitive Guide to Harmonising Global Financial Reporting.

Technology 98

Technology Finance Compliance Corporate Finance 98

Reynolds Holding

DECEMBER 10, 2023

As a capital allocation decision, share buybacks intersect all three of the main corporate finance activities of investing, financing, and dividends [1]. One of the deep-seated reasons for the splitting of opinion is that share buybacks transfer wealth between shareholders [2].

Dividends 45

Dividends Total Shareholder Return Corporate Finance Finance 45

Cooley M&A

JULY 20, 2023

Refrain for two years from transferring newly acquired shares, except in limited circumstances, including Edgio board approval or in connection with a board-approved business combination. Refrain for an additional year from transferring shares to a competitor or any known activist investor on the SharkWatch 50 list.

Equity 52

Equity Marketability 52

RNC

JULY 24, 2023

Valuing equity plays a role in the world as it determines the true value of a company’s shares. Share advice from seasoned investors on how to avoid them. Share advice from seasoned investors on how to avoid them. Both valuation firms and investors rely on equity valuation to make informed decisions.

Equity 52

Equity Business Valuation Fair Market Value Comparable Company Analysis 52

M&A Leadership Council

AUGUST 31, 2022

Corporate Development Deal Leads – Those accountable to the executive committee or deal team for overall execution of a specific D/CO transaction including strategy execution, end-to-end D/CO operations, and ensuring completion of the deal thesis objectives and synergies. Module 2, Wednesday. Module 3, Thursday.

Mergers & Acquisitions 52

Mergers & Acquisitions 52

Benzinga

OCTOBER 26, 2022

Transaction enables Aegon to accelerate its strategy of releasing capital from mature businesses and to become a leader in markets where Aegon is well positioned for growth. Progress on its transformation allows Aegon to increase its 2023 dividend per share target from around EUR 0.25 as part of the funding of the transaction. .

Marketability 40

Marketability Dividends Start-ups Banking 40

ThomsonReuters

MARCH 28, 2022

Being able to bridge the gap between interpreting tax law and reporting real-life client transactions significantly enhances your staff ’ s value as trusted advisors and the related revenue-generating opportunities for your firm. Snapshots to provide you with quick answers and swiftly orient you to unfamiliar topics. .

Start-ups 98

Start-ups Technology 98

Reynolds Holding

FEBRUARY 15, 2024

On January 24, 2024, the Securities and Exchange Commission (SEC) adopted final rules that impose significant additional procedural and disclosure requirements on initial public offerings (IPOs) by special purpose acquisition companies (SPACs) and in business combination transactions involving SPACs (de-SPACs).

Finance 45

Finance Appraisal Marketability Treasury 45

Reynolds Holding

OCTOBER 9, 2023

Securities and Exchange Commission (“SEC”) announced charges against six public company insiders for failing to timely report information about their holdings and transactions in company securities. Item 405 requires, among other information, disclosure of the number of late reports and transactions included in those reports.

Equity 40

Equity Compliance Technology 40

Reynolds Holding

OCTOBER 1, 2023

GAAP are certain conditions related to the price of the issuer’s shares that affect the exercise price, exercisability, or other pertinent factors used in determining the fair value of the award. September 27, 2023] Question 128D.15 September 27, 2023] Question 128D.16 16 Question: Market conditions under U.S.

Compliance 40

Compliance Equity Marketability Corporate Finance 40

ThomsonReuters

JUNE 15, 2021

The biggest thing in a De-SPACing transaction, depending on which SPAC the company merged with, is “having to get auditor attestation of your financials in your first year,” Bonnie Roe, Attorney, Cohen & Gresser LLP, said. You can’t have a successful De-SPAC transaction until you have addressed that accounting,” said Steimel.

Risk-free Rate 64

Risk-free Rate Equity Start-ups Book Value 64

Brian DeChesare

DECEMBER 21, 2022

But let’s start with my favorite topic: “ranking” banks, schools, and maybe a TV series or three. Q: I’m in a Big 4 Transaction Services group in London, and I want to move into IB. While that is true based on market share , MSFT is also around 20-40x bigger by market cap and financial resources. Is there anything new to say?

Banking 85

Banking Start-ups Finance EBITDA 85

ThomsonReuters

NOVEMBER 4, 2020

This framework aims to put an end to tax avoidance strategies and mismatches in tax rules to ensure multinational enterprises pay their fair share of tax. It requires contemporaneous or just-in-time reporting with respect to the arrangement of interests, not just transactions. It’s a lot to manage, to say the least.

Technology 52

Technology Compliance Start-ups 52

Equidam

JUNE 10, 2022

The timing was particularly fortunate, as online transactions require even more transparency than offline. The startup should share the same future potential, in terms of industry, market, pricing power, and potential growth. We’ve shared a few tips on how to solidify projections for early stage companies here.

Start-ups 92

Start-ups Equity Marketability 92

ThomsonReuters

JULY 6, 2023

These conversations can open up a dialogue and change the dynamic of the relationship—from feeling obligated to answer casual questions to a more formal transaction that supports your client and grows your firm. Scoping your advisory services can be a challenge and opportunities are often missed.

Start-ups 88

Start-ups Compliance Accounting Firms Technology 88

ThomsonReuters

JULY 25, 2023

Thomson Reuters asked Malloy and Wing for further guidance on the topic. are crucial, especially if the new ERP is going to enable enterprise-wide data-sharing. And even if the project gets approved, cross-departmental discussions and support – from accounts payable, procurement, finance, IT, etc. –

Start-ups 93

Start-ups Technology Compliance Finance 93

Equilest

NOVEMBER 25, 2023

These examples cover a range of topics, including discounted cash flow (DCF) analysis, comparable company analysis (CCA), and market multiples. It provides a clearer picture of a company's ability to reward its shareholders with dividends or share buybacks. Precedent Transactions: Incorporates a control premium, affecting valuation.

Discounted Cash Flow 52

Discounted Cash Flow Dividends Enterprise Value Terminal Value 52

Reynolds Holding

MAY 22, 2022

The amendments cover a broad range of topics, a number of which are of particular significance for prospective bidders. Any ongoing transactions will be subject to the amended provisions, except where to do so would give the amendments retroactive effect. On May 5, 2022, the U.K.’s The Key Changes.

Private Equity Firm 45

Private Equity Firm Compliance Equity Marketability 45

Farrel Fritz

NOVEMBER 27, 2023

Misappropriation of corporate opportunity is one of our favorite, most frequently blogged topics on New York Business Divorce. Initially, ROHM’s shares of stock were held by the Barbara Hurlbut Marital Trust (the “Marital Trust”), a trust Robert created in his will. In no way was the transaction at arm’s length.

Marketability 59

Marketability 59

Benzinga

APRIL 28, 2023

per common share basic and diluted, respectively. "As per share of common stock which was declared at its meeting on April 26, 2023, payable on May 22, 2023 to shareholders of record as of May 10, 2023. Book value per common share was $32.15 for the fourth quarter of 2022, while tangible book value per share (1) was $24.52

Dividends 40

Dividends Banking Book Value Equity 40

Reynolds Holding

DECEMBER 5, 2023

Clearly, issuers can find multiple ways to mix registered and unregistered securities into a common pool in order to complicate tracing, [2] and courts have shown little or no willingness to accept purely statistical approaches that show only it was highly likely that the plaintiff’s shares were issued under the registration statement. [3]

Marketability 52

Marketability Banking 52

Reynolds Holding

APRIL 28, 2022

So today’s topic is particularly apt. In corporate governance, the ideal that some cite is “one share, one vote.” [6] 7] Shareholders exchange their capital for ownership shares, and depend on a board of directors and management to represent their interests in the operation and decision-making of a corporation.

Marketability 56

Marketability Equity Alpha Capital Structure 56

Erik A. Lopez

SEPTEMBER 8, 2015

The primary transaction agreement in every M&A deal contains representations and warranties, colloquially referred to as “reps and warranties” or simply “reps,” from each party to the other. Second, representations and warranties may form the basis of a party’s right to terminate the deal prior to closing.

Compliance 52

Compliance Finance Technology Marketability 52

ThomsonReuters

AUGUST 2, 2021

The investors receive units in return for their investment, with each unit consisting of a share of common stock and a warrant to purchase more stock at a later date. If the SPAC requires additional funds to complete the merger, it may issue debt or additional shares, such as a private investment in public equity (PIPE). .

Corporate Finance 52

Corporate Finance Equity Finance Compliance 52

Reynolds Holding

OCTOBER 5, 2023

Some of the examples I’ll share today make this case: Invest in compliance now or your company may pay the price – a significant price – later. That opinion applied only to that transaction, however, and did not have broader application. And we’re not done. Nor will anything in this policy impact civil merger enforcement.

Compliance 40

Compliance Start-ups Banking Finance 40

Erik A. Lopez

AUGUST 25, 2015

Most private M&A transactions are structured as acquisitions of stock , rather than mergers or asset purchases. The principal agreement governing such a transaction is typically a Stock Purchase Agreement (SPA), sometimes styled a Securities Purchase Agreement or simply a Purchase Agreement. Article 2: The Transaction.

Finance 52

Finance Compliance 52

Cooley M&A

DECEMBER 14, 2020

The group covered a wide range of topics during the 90-minute session, including three key themes highlighted below. The bankers on the panel shared the belief that the quality of SPAC sponsors has increased as private equity firms, successful dealmakers and well-regarded VC investors launching their own SPACs.

Private Equity Firm 52

Private Equity Firm Equity Marketability Banking 52

Erik A. Lopez

AUGUST 31, 2015

Like the classic game Operation, ® asset purchase transactions require parties to take great care in extracting just what they want. However, M&A transactions are anything but basic. APA representations and warranties obviously don’t describe any acquired shares. Article 1: Definitions.

Intangible Assets 52

Intangible Assets Finance Compliance 52