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Posted Wednesday, December 15, 2021

SEC Proposes Rule 10b5-1 and Insider Trading

The Securities and Exchange Commission (SEC) published a proposal on Rule 10b5-1 and Insider Trading.  The proposed rule would require certain amendments to Exchange Act Rule 10b5-1(c ) (1) to address concerns about abuse of the rule and proposing new disclosure requirements regarding insider trading policies. As written, the rule would require an issuer to […more]


News

Posted Wednesday, December 15, 2021

SEC Proposes Share Repurchase Disclosure Modernization

The Securities and Exchange Commission (SEC) published a rule proposal  designed to modernize and improve disclosure about repurchases of an issuer’s equity securities on a new Form SR on purchases of equity securities for each day that it makes a share repurchase. Form SR would report any purchase made by or on behalf of the […more]


Posted Wednesday, December 15, 2021

SEC Proposes Money Market Reforms

The Securities and Exchange Commission (SEC) published a rule proposal  designed to reform money market disclosures which requires Form N-CR to be prepared in a custom XML data language. The Commission noted that they opted not to require Inline XBRL, “Due to the number of individual transactions that might be reported as Form N-CR data […more]


Posted Tuesday, December 14, 2021

XBRL US Comments on SEC Proposal on Enhanced Reporting of Proxy Votes

XBRL US submitted a comment letter to the Securities and Exchange Commission (SEC) regarding its proposed rule Enhanced Reporting of Proxy Votes by Registered Management Investment Companies; Reporting of Executive Compensation Votes by Institutional Investment Managers. The rule proposes that fund reporting of proxy votes on Form N-PX be enhanced by adding additional disclosures, and […more]


XBRL Taxonomy

Posted Wednesday, December 1, 2021

2021Q4 Document and Entity Information (DEI)

On September 1, 2021, the SEC announced this draft release of the 2021 Document and Entity Information (DEI) taxonomy to update certain references and add concepts for tagging auditor information.


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