In What Parts of a Company's Form 10-K Does Release

question 8

Multiple Choice

In what parts of a company's Form 10-K does Release No. 33-9106 (issued by the SEC in 2010) require companies to include threats and opportunities posed by climate change?

• A) Only in the Management Discussion and Analysis section
• B) In Risk Factors and Legal Proceedings
• C) In Management Discussion and Analysis and Risk Factors
• D) In Business Description, Legal Proceedings, Risk Factors, and Management Discussion and Analysis

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Definitions:

Net Income and Losses

Reflects a company's financial performance, illustrating whether a business has made a profit or suffered a loss during a specific period.

Liquidation Transactions

Transactions that occur when a company is in the process of closing and its assets are being sold off.

Capital Distributions

Capital distributions are payments made by a corporation to its shareholders from its capital base, as opposed to payments made from earnings or profit.

Liquidation Expenses

Costs associated with disbanding a company or partnership, including selling off assets, paying off creditors, and distributing any remaining assets to shareholders or partners.