"Expected Filing Season Trends, including Coronavirus Disclosures" from Audit Analytics projects a spike in coronavirus Form 10-K (or equivalent) disclosures based on the history of disclosures following prior WHO (World Health Organization) declarations of a Public Health Emergency of International Concern. The WHO declared on January 30 that the outbreak of the coronavirus constitutes a PHEIC.
More practically, the post identifies these companies that have mentioned the coronavirus or Covid-19 in their Form 10-K filed between January 1, 2020 and February 11, 2020:
While most companies that have mentioned the virus thus far have included the reference in their Risk Factors, Carnival Corporation, Mondelez International, Inc., Mettler-Toledo International, Inc., and Las Vegas Sands Corp. had (as of February 11) provided MD&A disclosure. Others - like Tesla, did not call out the virus specifically, but did so indirectly; Tesla's Form 10-K filed February 13th references "health epidemics" several times in its Risk Factors.
See our recent report: "Coronavirus Risk Disclosure;" Bass Berry & Sims' "12 Things You Need to Know About Drafting Management & Discussion Analysis (MD&A)," and additional resources on our Disclosure Reform (MD&A - Regulation S-K Items 301, 302, 303), Financial Reporting, and Risk Management & Oversight pages. This post first appeared in the weekly Society Alert!