Dealmakers entered 2025 with cautious optimism, hoping that the tailwinds from late 2024 would carry through. The economic climate shifted toward volatility, with tariffs, policy shakeups, and global market swings dominating the headlines of the new year. However, as market conditions stabilized across May and June, we’ve seen encouraging trends in market activity kicking off the beginning of Q3.
ESEF Reporting in 2H 2025: What UK and European Listed Companies Need to Know
As we enter the second half of 2025, the regulatory landscape for financial and sustainability reporting continues to evolve. For UK and EU-listed companies, the European Single Electronic Format (ESEF) and its UK variant (UKSEF) remain central to annual reporting obligations. With updated taxonomies, growing ESG disclosure expectations, and increased scrutiny from regulators, now is the time for finance leaders to reassess their ESEF readiness.
The Public Company Handbook
Gain exclusive insights into corporate governance and disclosure best practices with the Seventh Edition of the Public Company Handbook. Written by industry leaders from Perkins Coie and DFIN, this comprehensive guide covers:
Navigate Your IPO with Clarity and Confidence
Empower your journey to public life and shape your success with this all-encompassing IPO guide. Leverage a comprehensive list of best practices and proven frameworks to design an optimal IPO plan from start to finish. Gain insights on:
- Strategic approaches to going public
- The IPO process from day one to finish
- The top 3 IPO executives and their primary responsibilities
What is a Business Development Company?
Business development companies invest in or develop businesses. Business development companies or BDCs are often themselves publicly traded companies, with stock shares available for purchase on the major exchanges. Learn how a BDC works and the advantages and disadvantages of this approach.
Shelf Offerings and Shelf Registrations
Businesses that want to access capital markets by offering securities to investors may need time to put that strategy in motion. Immediate issuance may not align with their strategic or financial timelines. In such cases, a shelf offering — also known as a shelf registration — can serve as a flexible and efficient solution. This mechanism allows an issuer to register securities with the U.S. Securities and Exchange Commission (SEC) and delay the offering until conditions are optimal.
SEC Filings At-a-Glance
The complexities of the SEC’s filing system don’t need to be overwhelming. Whether you're new to SEC reporting or just need a reliable refresher, this is your go-to resource for interpreting the forms that shape financial transparency.
Discover detailed overviews of the most commonly used SEC forms, including clear and concise definitions to help navigate your filing journey. Dig deeper into common forms under The Securities Act of 1933 and The Securities Exchange Act of 1934, such as:
SEC Form 10-D
Issuers of asset-backed securities (ABS) are required to make regular filings with the U.S. Securities and Exchange Commission (SEC) to ensure transparency and investor protection. These filings include Form ABS-15G, which discloses repurchase requests related to breaches of representations and warranties; and Form ABS-EE, which provides asset-level data in a standardized XML format when applicable. In addition to these, issuers must file Form 10-D to disclose performance and distribution information for each reporting period.
SEC Form 424
The initial public offering (IPO) process includes a long list of responsibilities, and filing several disclosure forms is among the most important. Determining which documents to provide and assembling the information can take a significant amount of time. Among the disclosure forms that corporations must file is SEC Form 424. This form provides information about the offering for investors to review and use to decide whether to buy shares.
What is SEC Form 13F?
Broadly, investors are divided into two categories: retail and institutional. Retail investors are typically single investors making their own decisions, while institutional investors make investment decisions on behalf of a larger group. When smaller investors put money into an institution, they need to know where that money goes and its overall performance. To increase transparency in the management of institutional investments, the U.S. Securities and Exchange Commission requires certain filings, including SEC Form 13F.