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Skill reference: regulatory-disclosure

Skill reference: regulatory-disclosure

Section titled “Skill reference: regulatory-disclosure”

The regulatory-disclosure skill authors one document genre: an SEC-style annual disclosure report — a document that reproduces the section order, audience, and evidentiary discipline of a public-company Form 10-K under Regulation S-K. This reference describes what that document type is, how the skill produces one, when it earns its place, and the provenance behind it.

PropertyValue
AuthorsAn SEC-style annual disclosure report
Purpose groupRegulated & compliance reports
MIF conceptTypesemantic
Target MIF level3
Primary sourceRegulation S-K (17 CFR Part 229)

What this document type is

Section titled “What this document type is”

A regulatory disclosure report reproduces the fixed item order of a Form 10-K annual filing: Business, then Risk Factors, then Properties & Legal Proceedings, then Selected Financial Data, then Management’s Discussion & Analysis (MD&A), then Financial Statements & Supplementary Data, then Controls & Procedures. Its defining trait is that this order is not negotiable — a report that reorders or omits a required item is not a conformant disclosure report — and that MD&A is the analytical core: the section where the numbers are explained, not merely restated. The genre carries an explicit scope caveat: it reproduces disclosure structure, never legal or financial sufficiency, regulatory conformance, or audit assurance, and it must never be marketed as “10-K compliant.”

This is distinct from an internal controls/process conformance review (a compliance-audit, judged against a control framework with no Reg S-K item order), from a voluntary ESG or impact narrative organized around impact themes rather than a statutory item order (a sustainability-report), and from a single technical decision with a comparison table (an engineering report) or pre-decision requirements (a prd or feature-spec).

How the skill produces one

Section titled “How the skill produces one”

regulatory-disclosure is a genre skill: it carries the Reg S-K item-order pattern as durable instructions plus exemplars, and writes the artifact over a MIF floor so the result is at once a human-readable filing narrative and a machine-conformant unit.

  • Pattern, made operational. The skill encodes the seven-item Reg S-K order as the single most load-bearing structural requirement, requires the Selected Financial Data heading to always be emitted even when the underlying item has been eliminated (marked explicit N/A with the citation that eliminated it), and treats MD&A as the analytical heart rather than a restatement of Business.
  • Exemplars set the bar. Like every genre in the suite it ships good-l1.md (the MIF Level-1 floor), good.md (the Level-3 target), bad.md (a counter-example that omits Risk Factors), and evals/evals.json. The check-exemplars gate proves good-l1.md validates at L1 and good.md at Level 3, keeping the taught pattern continuously verified.
  • MIF projection. The document is authored with MIF frontmatter (via the shared mif-frontmatter substrate) and a conceptType of semantic, reflecting that a disclosure report is declarative, point-in-time organizational fact plus rationale, not a step sequence. mif-validate proves the Markdown ↔ JSON-LD round-trip is lossless before the document is considered done.

When it is beneficial

Section titled “When it is beneficial”

Reach for regulatory-disclosure when the deliverable must reproduce the disclosure structure of a public-company annual report — the fixed item order, the investor-facing MD&A, and the every-claim-cited discipline are the artifact’s reason to exist. Every material claim resolves to a cited source (a MIF finding @id and its source URL at MIF Level 3); the report is built from the full surviving findings corpus, never a cherry-picked subset, and verification verdicts on weakened or inconclusive findings are annotated rather than silently dropped.

Do not use it for an internal controls/process conformance review (SOC 2, ISO 27001, an internal-audit finding set) — that judges conformance against a control framework and has no Reg S-K item order or investor-facing MD&A. Do not use it for a voluntary ESG or impact narrative with no fixed statutory item order — that is organized around impact themes and frameworks (e.g. GRI/SASB), not Business/Risk Factors/MD&A/Controls. Do not use it for a single technical decision with a comparison table — that is engineering; for what to build and why, pre-decision, use a prd or feature-spec instead.

Example

Section titled “Example”

The shipped good.md exemplar, “Solara Grid Systems, Inc. — Annual Disclosure Report, Fiscal Year 2025,” is a fictional company used to illustrate the genre’s structure, not an actual SEC filing. It covers Business (a commercial and industrial solar-plus-storage developer with 480 megawatts of contracted capacity), Risk Factors ordered by materiality (customer concentration, interconnection queue delays, federal tax-credit policy risk, component supply risk), Properties & Legal Proceedings (a leased headquarters and one pending subcontractor payment dispute), and a Selected Financial Data section marked explicit N/A — citing SEC Release No. 33-10890, which eliminated Item 301 and folded its purpose into MD&A. MD&A then does the real analytical work: fiscal-2025 revenue of $312 million (up 22% year over year), a Mermaid xychart-beta revenue trend chart, liquidity and capital resources, and known trends and uncertainties tying back to the interconnection risk named in Risk Factors. Financial Statements & Supplementary Data presents a four-year metrics table, and Controls & Procedures closes with management’s effectiveness conclusion and no identified material weakness. A numbered References section grounds both regulatory citations.

Provenance & citations

Section titled “Provenance & citations”