Courtesy of Joe taken from wsj.com in case you can
Post# of 36537
file:///C:/Users/18658/Downloads/SEC%20Overhauls%20Certain%20Disclosure%20Requirements%20for%20Companies%20-%20WSJ%20%2011.20.2020.pdf
file:///C:/Users/18658/Downloads/SEC%20to%20Allow%20Businesses%20More%20Flexibility%20in%20Disclosing%20Risk,%20Legal%20%20Information%202020.pdf