'Panther Partners' and Disclosure of Trends Under Item 303

, New York Law Journal


Robert J. Malionek, a partner at Latham & Watkins, and Paul A. Serritella, an associate at the firm, write that Item 303 of SEC Regulation S-K requires, as part of management's discussion and analysis in an issuer's registration statements, take-private transactions, annual and quarterly reports, and other filings required under the Exchange Act, the disclosure of "any known trends or uncertainties that have had or that the registrant reasonably expects will have a material favorable or unfavorable impact on net sales or revenues or income from continuing operations."

This content has been archived. It is available exclusively through our partner LexisNexis®.

To view this content, please continue to LexisAdvance®.

Continue to LexisAdvance®

Not a LexisAdvance® Subscriber? Subscribe Now

Why am I seeing this?

LexisNexis® is now the exclusive third party online distributor of the broad collection of current and archived versions of ALM's legal news publications. LexisNexis® customers will be able to access and use ALM's content by subscribing to the LexisNexis® services via LexisAdvance®. This includes content from the National Law Journal®, The American Lawyer®, Law Technology News®, The New York Law Journal® and Corporate Counsel®, as well as ALM's other newspapers, directories, legal treatises, published and unpublished court opinions, and other sources of legal information.

ALM's content plays a significant role in your work and research, and now through this alliance LexisNexis® will bring you access to an even more comprehensive collection of legal content.

For questions call 1-877-256-2472 or contact us at customercare@alm.com

What's being said

Comments are not moderated. To report offensive comments, click here.

Preparing comment abuse report for Article #1202570703989

Thank you!

This article's comments will be reviewed.