9250.1 In preparing the interim discussion, the registrant may presume that the reader has access to the discussion and analysis required by S-K 303(a) for the preceding fiscal year. The focus should therefore be on material changes in financial condition and results of operations. If disclosure in earlier reports does not adequately foreshadow subsequent events or if new information is available that impacts a known trend, demand, commitment, event or uncertainty, additional disclosure is likely to be necessary in the interim period.

9250.2 [Reserved].
(Last updated: 10/30/2020)

9250.3 There may also be circumstances where information was not material in the context of the annual results of operations but is material in the context of the interim results, and therefore that information should be discussed (e.g. seasonal aspects of the business).

9250.4 The tabular disclosure of contractual obligations is only required annually, and is not required on an interim basis. If there are material changes to information contained in the table, they may be discussed in the narrative during the interim period.