Risk factors - sustany/dvg GitHub Wiki

Risk factors refer to Item 105 of Regulation S-K which requires the registrant�s management to discuss material risks to the registrant�s operations. Item 105 requires that the registrant write their risk factors in plain English and organize them logically with relevant headings. It discourages registrants from including risks that could apply generically.�

As an example, see Apple�s 2020 Form 10-K. Among others, they list the following as risk factors:�

• The Company�s business, results of operations, financial condition and stock price have been adversely affected and could in the future be materially adversely affected by the COVID-19 pandemic.
• Global and regional economic conditions could materially adversely affect the Company�s business, results of operations, financial condition, and growth.
• Global markets for the Company�s products and services are highly competitive and subject to rapid technological change, and the Company may be unable to compete effectively in these markets.
• To remain competitive and stimulate customer demand, the Company must successfully manage frequent introductions and transitions of products and services.
• The Company relies on access to third-party digital content, which may not be available to the Company on commercially reasonable terms or at all.
• The Company�s future performance depends in part on support from third-party software developers.