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ARTICLE · 08 JULY 2020

SEC Staff Issues Additional COVID-19 Disclosure Guidance

Cahill Gordon & Reindel LLP
Cahill Gordon & Reindel LLP
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Cahill Gordon & Reindel LLP

Cahill Gordon & Reindel LLP

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On June 23, 2020, the staff of the Division of Corporate Finance (the "Staff") of the Securities and Exchange Commission (the "SEC")...

United StatesCorporate/Commercial Law
Geoffrey E. Liebmann
Geoffrey E. Liebmann
Sara E. Johnson
Sara E. Johnson
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I. Background

On June 23, 2020, the staff of the Division of Corporate Finance (the "Staff") of the Securities and Exchange Commission (the "SEC") issued non-binding guidance (the "Guidance") containing additional disclosure considerations to further assist companies with reporting the risks and effects of COVID-19 on their businesses, financial condition and results of operations.[1] The Guidance supplements the Staff guidance issued on March 25, 2020,[2] which covers general disclosure and other securities law obligations that companies should consider with respect to COVID-19.

II. Disclosure Considerations Regarding Operations, Liquidity and Capital Resources

A. General Disclosure Considerations

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