This Practice Note provides an overview of the purpose, content and scope of a comfort letter prepared by the auditors of a company preparing to offer...
The underwriters or initial purchasers in an international securities offering will customarily require that the issuer's accountants provide one or...
The Prospectus Regulation (EU) 2017/1129 came into force on 20 July 2017 and its provisions came fully into effect in Member States on 21 July 2019....
A company having a share capital may have separate classes of shares. As a general rule, a type of share will form a separate class from other shares...
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
A demerger is a transaction whereby a business carried on by a company within a group is taken out of that group and run under separate management but...
This Practice Note considers the unique contractual status of the articles of association between the company and its members, primarily under s 33(1)...
Civil recovery—enforcement abroad (historic position)Before the commencement of the Crime and Courts Act 2013, Schedule 18, Part 2 (CCA 2013) on the...
What must a DPA contain?The statutory requirements for the content of a Deferred Prosecution Agreement (DPA) are found in paragraph 5 of Schedule 17...
ARCHIVED: This Practice Note has been archived and is not maintained.The Fourth Money Laundering Directive (4MLD), replacing the Third Directive which...
All commissions constitute the giving of a financial advantage, although they will not necessarily be bribes.Commissions may be facilitation payments,...
Offset arrangements arise where an additional investment, payment or other industrial, commercial or economic benefit is offered or required as part...
The nature of the offenceThis Practice Note explains the rules relating to the jurisdiction to try allegations of bribery under the Bribery Act 2010,...
The purpose of this Practice Note is to provide a general understanding of the offences under section 1, 2 and 6 of the Bribery Act 2010 (BA 2010). It...
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