This practice note focuses on recent market trends in risk factor disclosure required in US Securities and Exchange Commission (SEC) filings and provides recent risk factor disclosure examples, covering COVID-19, Brexit, London Interbank Offered Rate (LIBOR) cessation, cybersecurity, and China-based issuers. Additionally, this practice note discusses recent amendments to the description of the risk factor disclosure requirement, and how the amendments to the rule may affect risk factor disclosure going forward.

Read the full practice note here.

Originally published by Lexis Practice Advisor.

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