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ARTICLE · 25 SEPTEMBER 2020

Regulation S-K Amendments Affect Risk Factors

Mayer Brown
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On August 26, 2020, the SEC adopted amendments to Regulation S-K that are intended to modernize business, legal proceedings and risk factor disclosures.

United StatesCorporate/Commercial Law
Bradley Berman
Bradley Berman
Gonzalo Go
Gonzalo Go
Marla Matusic
Marla Matusic
Anna T. Pinedo
Anna T. Pinedo
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On August 26, 2020, the SEC adopted amendments to Regulation S-K that are intended to modernize business, legal proceedings and risk factor disclosures.1 According to the SEC, the amendments are designed to update rules to account for developments since they were first adopted or last amended and to improve the readability of disclosures for investors while discouraging repetition and disclosure of immaterial information and simplifying compliance for reporting companies. These amendments become effective 30 days after the adopting release is published in the Federal Register.

The amendments include changes to the certain items of the Business section, as well as the Legal Proceedings disclosure requirements. Importantly for our readers, the SEC also has revised Item 105 of Regulation S-K (Risk factors) to address its concerns about the lengthy and generic nature of current risk factor disclosure. The amendments require a risk factor summary of not more than two

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