<p><span>This is a watershed moment for investors and financial markets as the Commission today addresses disclosure of climate change risk – one of the most momentous risks to face capital markets since the inception of this agency. The science is clear and alarming,</span><span> and the links to capital markets are direct and evident.</span></p>
On Friday, in remarks before the L.A. County Bar Association, SEC Commissioner Elad Roisman addressed some of the challenges associated with cybersecurity and cyber breaches.
On Friday, in remarks before the L.A. County Bar Association, SEC Commissioner Elad Roisman addressed some of the challenges associated with cybersecurity and cyber breaches and similar.
Item 301 (Selected Financial Data)
Last Five Years of Financial Data. Requires that the company disclose selected financial data in comparative tabular form for each of company’s last five fiscal years (along with any additional fiscal years necessary to prevent the information from being misleading).
Eliminated. This item was eliminated, as prior period financial disclosures are easily accessible through prior EDGAR filings.
Item 302(a) (Selected Quarterly Financial Data)
Two Years of Quarterly Financial Data. Requires that the company provide disclosure of two fiscal years and subsequent interim periods of selected quarterly financial data of specified operating results, along with disclosure of variances in those results from amounts previously reported in a Form 10-Q.