Exemptions for Overseas Issuers and Overseas Reporting Entities
The Financial Markets Authority (FMA) recently released a consultation paper which proposes Financial Markets Conduct Act 2013 (FMCA) relief for overseas issuers and overseas reporting entities. Under the Securities Act 1978 and the Financial Reporting Act 1993 overseas issuers are able to rely on exemptions to disclosure, governance, and financial reporting requirements. These exemptions have [...]