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SEC Adopts Amendments to Regulation S-X Applicable to BDCs

Legal Alert from Eversheds Sutherland LLP

On October 13, 2016, the Securities and Exchange Commission (SEC) issued a release adopting final rules to modernize and enhance the reporting and disclosure of information by registered investment companies (the Final Rules). Though the Final Rules primarily address the reporting and disclosure obligations of registered investment companies, they also include amendments to Regulation S-X applicable to business development companies (BDCs)…

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