The Silicon Valley 150 Risk Factor Trends Report summarizes the risk factor disclosure practices of the Valley’s largest public companies.
In August 2019, the SEC proposed amendments to Item 105, Risk factors, of Regulation S-K, focusing primarily on the length of risk factor disclosure and the use of headings in risk factor disclosure. In June 2020, the SEC included the proposed amendments in its short-term agenda, meaning that the SEC anticipates completing final rulemaking on the proposed amendments within the year.
This report provides a snapshot of current risk factor disclosure practices of the Lonergan SV150, the 150 largest public companies headquartered in Silicon Valley based on annual sales, and highlights, among other things, those risk factor disclosure practices that may be impacted if the proposed amendments are adopted without significant modification.
Click here to read the report.