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US SEC rules require disclosures under Holding Foreign Insiders Accountable Act

By Neil Roland ( February 27, 2026, 23:21 GMT | Insight) -- The US Securities and Exchange Commission adopted rules carrying out the 2025 Holding Foreign Insiders Accountable Act that largely subjected overseas private issuers to the same insider ownership and securities trading requirements as domestic firms. These disclosures have to be filed on Section 16 reports starting March 18. The scope is limited to directors and officers, and doesn’t include individuals who ultimately own or control 10 percent or more of a company. The US Securities and Exchange Commission adopted rules carrying out the 2025 Holding Foreign Insiders Accountable Act that largely subjected overseas private issuers to the same insider ownership and securities trading requirements as domestic firms....

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