Appendix E — Roadmap Updates for 2022

The table below summarizes the substantive changes made in the 2022 edition of this Roadmap.

Section	Title	Description
6.2	Disclosures Within the Business Section	Updated to reflect the disclosure requirements in Regulation S-K, Item 101, as amended by the SEC’s August 2020 final rule, which is now effective for all registrants.
6.3	MD&A of Financial Condition and Results of Operations (SEC Regulation S-K, Item 303)	Added considerations related to emerging events and market risk.

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