SEC Climate Disclosure Rule
Regulation S-X Article 14: Financial statement effects – SEC Climate Disclosure Rule

SEC Climate Disclosure Rule 14-02(f): Rule 14-02(f) and (g): recoveries and attribution to severe weather events

What does 14-02(f) require?

Where (c) or (d) disclosures are made, state separately in the contextual information the aggregate recoveries recognised in the year (for example insurance) for the events and conditions disclosed, and where they are presented. A cost, expenditure, charge, loss or recovery results from a severe weather event or other natural condition when the event or condition is a significant contributing factor, in which case the entire amount is included.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

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