On May 3, 2023 the Securities and Exchange Commission (SEC) adopted amendments to modernize the disclosure requirements relating to share repurchases by issuers. The amendments include new tabular disclosures regarding daily transaction data, revisions to existing disclosures, and new disclosures regarding Rule 10b5-1 plans. All disclosures must be tagged using Inline XBRL. The new SEC rule on enhanced issuer repurchase disclosures was published in the Federal Register with an effective date set for July 31, 2023. New Tabular Disclosures
The new tabular disclosures will require corporate issuers that file on domestic forms to disclose daily quantitative repurchase data at […]
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