Key Considerations for Updating 2023 Annual Report Risk Factors

With the 2023 annual report season upon us, it is time for companies to take stock of risk factors for 10-Ks and 20-Fs, and consider whether recent economic, political, technological, and regulatory developments have had (or are expected to have) a material impact on their business, financial condition and operating results.1 As a starting point,……
By: White & Case LLP