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SEC Adopts Hedging Policy Disclosure Requirements
Skadden Link to more items from this source
[Guidance Overview]
Jan. 9, 2019
"Companies will be able to satisfy the new rules either by disclosing the practices or policies in full or by providing a fair and accurate description of their hedging practices or policies, including the categories of people affected and types of hedging transactions specifically allowed or not allowed. If a company does not have hedging policies, it will be required to state that fact or to state that hedging transactions generally are permitted."

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