Saved
Review Status
Reviewer
JD
AL
⚠️ Needs Legal Review
✓ Acct. Standards Check
Audit Focus 3
- ●ECL model validation (IFRS 9)
- ●Stress testing scenarios
- ●Cyber risk assessment
Guidelines
Disclose significant factors that make an investment in the registrant speculative or risky.
Last Updated
Oct 24, 2025
✨ AI Suggestion
Based on new surfacing regulations, consider adding a disclosure about climate risk exposure in this section.