As the year-end reporting season approaches, our recent Client Alert discusses five key reminders for annual reports on Form 10-K to be filed in early 2026: (1) refresh MD&A and risk factor disclosure; (2) give due consideration to staff comment letters; (3) confirm the company’s filer status; (4) review and
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Snapshot: Risk Factor Trends—Part 2
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In our Snapshot: Risk Factor Trends—Part 1 post, we reviewed the risk factor disclosures of 30 of the Lonergan Silicon Valley 150 (SV150) companies to see whether the length of the risk factor disclosure, both in terms of the number of pages of risk factors and the number of risk factors disclosed, had increased or decreased since the publication of the second edition of our Risk Factor Trends Report (2021 report).[1] Our review suggests that both the number of pages of risk factors and the number of risk factors disclosed are continuing to increase.Continue Reading Snapshot: Risk Factor Trends—Part 2
Snapshot: Risk Factor Trends—Part 1
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In 2020, we published our inaugural Risk Factor Trends Report, which summarized the risk factor disclosure practices of the Lonergan Silicon Valley 150 (SV150) prior to the amendments to Item 105, Risk factors, of Regulation S-K (Item 105).[1] In 2021, we published the second edition of our Risk Factor Trends Report (2021 report), which summarized the risk factor disclosure practices of the SV150 following the effective date of the amendments to Item 105.[2]Continue Reading Snapshot: Risk Factor Trends—Part 1