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Filion, Wakely & Thorup, Toronto

The Revised Securities Act (RSA) Full Disclosure Rules (the Rules) became effective on October 7 1996. The Rules establish an integrated disclosure system for registration statements (RS) and other reports which must be filed with the Philippine Securities and Exchange Commission (SEC) and distributed to the investing public.

Royal Caribbean Cruises has bought Celebrity Cruise Lines in an amicable takeover worth US$1.3 billion. This deal makes the company the second largest US- based cruise line.

In August a government committee published its report on the proposed reorganization of Finnish government financing institutions.

Legislative Decree No. 124 of April 21 1993 introduced the concept of pension funds which could be established in addition to the national compulsory pension system.

French firm Thomas & Associés, with 50 lawyers, has announced it will merge with 220-lawyer firm Deloitte et Touche Juridique et Fiscal, part of Deloitte Touche Tohmatsu International, on September 1.

Franz Nauschnigg, capital markets adviser to the Austrian minister of finance, talks to Graham Field

US partners' compensation increased by 3.56% in 1996, and associates compensation was boosted by 4.4%, in an economy where inflation was only 2.7%. These are the most striking results of the latest annual survey of law firm economics published by law firm consultants Altman Weil Pensa.

Mid-sized Singapore firm Colin Ng & Partners is adding to its international links. The firm already has a foreign office in Shanghai, and is soon to add offices in both Jakarta, Indonesia and one in Beijing.

International Financial Law Review understands that Bureau Francis Lefebvre and Briones, Alonso & Martin, leading firms, particularly in the tax field, in France and Spain respectively, have agreed a merger of their Spanish operations. The two will link formally on October 1 1997. The move is likely to be seen as a defensive reaction to the J&A Garrigues/Arthur Andersen merger in Spain, which puts particular pressure on tax firms. A full report on this merger will appear in the October issue of the magazine.