Non-U.S.companies that list securities in the United States typically include a risk factors item in the:

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Non-U.S. companies that list securities in the United States are required to file Form 20-F, which includes a section on risk factors. The 10-K is a filing made by U.S. companies with the SEC, and does not apply to non-U.S. companies. MD&A (Management's Discussion and Analysis) and disaggregated ROCE (Return on Capital Employed) are not required filings and do not include a section on risk factors.

Non-USCompanies That List Securities in the United States Typically Include