The US Securities and Exchange Commission (SEC) recently enacted Rule 10D-1, commonly known as the clawback rule, requiring public companies, including Foreign Private Issuers (FPIs – which, for the purposes of this article, include Mexican companies with securities listed on the NYSE or NASDAQ), to establish policies for the recovery of excess incentive-based compensation in the event of an accounting restatement.
Navigating SEC clawback rules in Mexico
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