Market Trends 2022/2023: Financial Disclosures for Merger & Acquisition Transactions

Public companies engaging in business acquisition and disposition transactions have significant disclosure obligations under Regulation S-X. Amendments to these rules since 2020 have made considerable changes to what information is reported and how it is presented. Read this practice note for a review of the revised reporting requirements and recommendations for disclosure enhancements.

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Related Content

• Form S-4 Disclosure for Business Combinations
  Offer securities to a business combination target’s shareholders as consideration.

• Financial Statements of Acquired Businesses in Securities Offerings
  Disclose the financials for a recent or upcoming business acquisition in an offering document.

• 20% Rule and Other NYSE and Nasdaq Shareholder Approval Requirements
  Understand shareholder approval rules relating to acquisitions and other contexts.

• Nasdaq 20% Rule Shareholder Approval Clause
  Draft a covenant requiring the company to get shareholder approval for issuing securities above the 20% threshold.

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