Skip to main content

Legal Update

Time to Update Risk Factors

19 January 2017
Mayer Brown Legal Update

Updating risk factors is an important part of the process of preparing a company’s annual report on Form 10-K or Form 20-F pursuant to the rules of the US Securities and Exchange Commission. Item 503(c) of Regulation S-K requires a plain English explanation of how risks impact the company and its securities. Therefore, now is the right time for calendar-year public companies to review the entirety of their risk factor disclosures to determine if there are any new risks that should be discussed and if there are any existing risk factors that should be modified. This Legal Update discusses some key risk factor topics to consider and related practical considerations.


  • Laura D. Richman
    T +1 312 701 7304
  • David S. Bakst
    T +1 212 506 2551
  • Jason T. Elder
    Partner, Registered Foreign Consultant (New York, USA)
    T +852 2843 2394
  • Robert F. Gray, Jr.
    T +1 713 238 2600
  • Michael L. Hermsen
    T +1 312 701 7960
  • Thomas Kollar
    T +852 2843 4260
The Build a Report feature requires the use of cookies to function properly. Cookies are small text files that are placed on your computer by websites that you visit. They are widely used in order to make websites work, or work more efficiently. If you do not accept cookies, this function will not work. For more information please see our Privacy Policy

You have no pages selected. Please select pages to email then resubmit.