EY Jobs act infographie

1. Highlights on emerging growth
companies
The
JOBS Act
Things to know:
What EGCs are doing differently:
©2014 Ernst & Young LLP. All Rights Reserved
252 IPOs1
went effective
in the US
Dec 2013Apr 2012-
From
raising
$70.1
billion
in capital
Since The JOBS Act,
82% (207 of 252)
of effective IPOs were from EGCs
(emerging growth companies)
Breakdown of the
top five industries
among EGC IPOs
that publicly filed
IPO registration
statements
12%
Real estate
10%
Oil and gas
8%
Financial services
22%
Technology
28%
Health care
50%
2
elected to provide
two years of audited
financial statements
19%
4
elected to follow private
company effective dates
for new and revised
accounting standards
92%
3
provided reduced executive
compensation disclosure
82% (169 of 207) of effective EGC IPOs were
initially submitted on a confidential basis
82%of the IPOs
For more information about going public, visit: ey.com/ipo
1) Effective or pending IPOs that initially filed prior to the enactment of the JOBS Act (5 April 2012) are excluded
2) Excludes 24 smaller reporting companies and 16 companies with a reporting history of less than 2 years
3) Excludes 24 smaller reporting companies and 32 foreign private issuers
4) Excludes 13 companies filed financial statements in accordance with IFRS as issued by the IASB

2. on select
2012
(April to December)
2013
81%
10%
71%
EGCs
33%
89%56%
Confidential filers
Disclosed two years of
audited financial statements1
Disclosed two years of
selected financial data2
23%
55%32%
19%
49%30%
Election
rateJOBS Act exemptions increases in 2013
4%
92%88%
Provided reduced executive
compensation disclosure3
©2014 Ernst & Young LLP. All Rights Reserved
BE0255
1) Excludes 24 smaller reporting companies and 16 companies with a reporting history of less than 2 years
2) Excludes 24 smaller reporting companies and 16 companies with a reporting history of less than 2 years
3) Excludes 24 smaller reporting companies and 32 foreign private issuers
For more information about going public, visit: ey.com/ipo