{"id":7847,"date":"2025-07-09T14:51:14","date_gmt":"2025-07-09T18:51:14","guid":{"rendered":"https:\/\/seci.wpenginepowered.com\/?p=7847"},"modified":"2025-07-09T14:51:20","modified_gmt":"2025-07-09T18:51:20","slug":"corpfin-updates-legal-proceedings-cdis","status":"publish","type":"post","link":"https:\/\/seciblog.pli.edu\/index.php\/corpfin-updates-legal-proceedings-cdis\/","title":{"rendered":"CorpFin Updates Legal Proceedings C&amp;DIs"},"content":{"rendered":"<p style=\"font-weight: 400;\">On June 20, 2025, CorpFin updated its C&amp;DIs addressing Regulation S-K Item 103 legal proceedings disclosures.\u00a0 You can find the details of the updates, which include marked versions of the old C&amp;DIs, <a href=\"https:\/\/www.sec.gov\/about\/divisions-offices\/division-corporation-finance\/cdi-06202025\">here<\/a>.\u00a0 Two C&amp;DIs were updated.\u00a0 One update addressed when costs incurred related to the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) are \u201csanctions\u201d as described in S-K Item 103.\u00a0 The other addressed situations when a proceeding against an officer which could require the company to indemnify the officer would be considered a proceeding in which the officer has a \u201cmaterial interest adverse to the company.\u201d<\/p>\n<p style=\"font-weight: 400;\">One other C&amp;DI related to environmental actions brought by foreign governments was withdrawn.<\/p>\n<p style=\"font-weight: 400;\">As always, your thoughts and comments are welcome!<\/p>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On June 20, 2025, CorpFin updated its C&amp;DIs addressing Regulation S-K Item 103 legal proceedings disclosures.\u00a0 You can find the details of the updates, which include marked versions of the old C&amp;DIs, here.\u00a0 Two C&amp;DIs were updated.\u00a0 One update addressed when costs incurred related to the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) are &hellip; <a href=\"https:\/\/seciblog.pli.edu\/index.php\/corpfin-updates-legal-proceedings-cdis\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">CorpFin Updates Legal Proceedings C&amp;DIs<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[256],"tags":[],"coauthors":[154],"class_list":["post-7847","post","type-post","status-publish","format-standard","hentry","category-sec-news"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/7847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/comments?post=7847"}],"version-history":[{"count":0,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/7847\/revisions"}],"wp:attachment":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/media?parent=7847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/categories?post=7847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/tags?post=7847"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/coauthors?post=7847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}