虽然SEC最终在披露内容中弱化了草案原有的部分,更没有雄心勃勃的目标措辞,但撇开争议,纵观全文可以发现SEC对实质性、重要性的强调是显而易见的,单在12条披露内容中material(ly)就出现了15次。 Climate-related risks that have had or ...
虽然SEC最终在披露内容中弱化了草案原有的部分,更没有雄心勃勃的目标措辞,但撇开争议,纵观全文可以发现SEC对实质性、重要性的强调是显而易见的,单在12条披露内容中material(ly)就出现了15次。 Climate-related risks that have had or are reasonably likely to have a material impact on the registrant’s busi...
“As a security researcher focused on cybersecurity and the protection of sensitive data, I believe that the SEC’s decision to require publicly traded companies to disclose cyber attacks within 4 days of identifying a "material" impact on their finances is a significant step in ...
CISOs shouldn’t necessarily bear the responsibility of judging material impact, but they must be part of the discussion, Kurtz adds. As critical liaisons to the board, CISOs will face intensified scrutiny on security investments, manage more financial and organizational risk, and become increasingly...
Disclose the material impact, or reasonably likely material impact, of the incident. Complete Item 1.05 of Form 8-K withinfourbusiness days of the date the event was deemed material. If immediate disclosure would pose a substantial risk to national security or public safety,a process exists...
investors should consider whether significant portions of the audit may have been performed by firms in China, and the potential impact of the PCAOB’s inability to access such audit work papers. Investors can access information about the PCAOB’s lack of access on the PCAOB’s website.[17] ...
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system. In other words, there are a series of checks and controls that work together to promote high-quality, reliable financial information. Similarly, investors and other stakeholders should clearly understand how any limitations on the scope of these roles have an impact on the information ...
Adoption of the standard is not expected to have a material impact on our consolidated financial statements.2. Discontinued Operations On August 2, 2021, we completed the spin-off of our logistics segment as GXO Logistics, Inc. (“GXO”). In connection with the spin-off, we received a ...
as the SEC staff has observed in similar situations, these limited services at immaterial portfolio companies (like Companies Y and Z) have no impact on the entity under audit in any way and do not affect the objectivity and impartiality of the auditor in conducting the audit for Company X....