Step 1 of 7: Identity
SEC Filings & Disclosure
Form 8-K & current reports CoreA cybersecurity incident may be material and the Item 1.05 clock depends on your determination.
Collect quantitative, qualitative, aggregation, investor-perspective, governance, and downstream-action evidence; record a human materiality judgment; obtain independent approval; and preserve the completed decision without turning a percentage into a legal conclusion.
Basis: Disclosure and financial-reporting judgments
/sec/startSecurities Exchange Act of 1934; Regulations S-K, S-X, S-T; 17 CFR Parts 229, 232, 240, 249
7 steps, completed in order. Each step is validated against the schema before the next unlocks.
Step 1 of 7
ScreenSEC › SEC Workflows › Materiality determinationstep 1
Complete the Identity fields. Each value is validated against the schema before the next step unlocks.
Reporting entity (required)
entityIdSelect the entity whose disclosure or financial statement is affected. Use its lowercase-with-dashes id, e.g. acme-corp-hq.
Step 2 of 7
ScreenSEC › SEC Workflows › Materiality determinationstep 2
Complete the Matter fields. Each value is validated against the schema before the next step unlocks.
Materiality assessment kind (required)
assessmentKindEnter materiality assessment kind.
Matter being assessed (required)
matterSummaryDescribe the fact in terms a reasonable investor would understand.
Matter discovered at (required)
matterDiscoveredAtEnter matter discovered at.
Source evidence artifact ID (required)
sourceEvidenceArtifactIdEnter source evidence artifact id.
Step 3 of 7
ScreenSEC › SEC Workflows › Materiality determinationstep 3
Complete the Quantitative fields. Each value is validated against the schema before the next step unlocks.
A quantitative financial impact can currently be measured (required)
financialImpactKnownEnter a quantitative financial impact can currently be measured.
Impact amount in reporting-currency minor unitsoptional
impactAmountMinorEnter impact amount in reporting-currency minor units.
Relevant quantitative benchmarkoptional
benchmarkKindEnter relevant quantitative benchmark.
Absolute benchmark amount in minor unitsoptional
benchmarkAmountMinorEnter absolute benchmark amount in minor units.
Quantitative analysis artifact ID (required)
quantitativeAnalysisArtifactIdEnter quantitative analysis artifact id.
Step 4 of 7
ScreenSEC › SEC Workflows › Materiality determinationstep 4
Complete the Qualitative fields. Each value is validated against the schema before the next step unlocks.
Qualitative reasonable-investor factors considered (required)
qualitativeFactorsEnter qualitative reasonable-investor factors considered.
Qualitative analysis artifact ID (required)
qualitativeAnalysisArtifactIdEnter qualitative analysis artifact id.
Reasonable-investor total-mix analysis artifact ID (required)
investorPerspectiveArtifactIdEnter reasonable-investor total-mix analysis artifact id.
Step 5 of 7
ScreenSEC › SEC Workflows › Materiality determinationstep 5
Complete the Aggregation fields. Each value is validated against the schema before the next step unlocks.
Related known matters must be evaluated in aggregate (required)
aggregationRequiredEnter related known matters must be evaluated in aggregate.
Aggregated matters analysis artifact IDoptional
aggregatedItemsArtifactIdEnter aggregated matters analysis artifact id.
Assessment includes a prior-period financial-statement misstatement (required)
priorPeriodMisstatementEnter assessment includes a prior-period financial-statement misstatement.
SAB 108 rollover and iron-curtain analysis artifact IDoptional
sab108AnalysisArtifactIdEnter sab 108 rollover and iron-curtain analysis artifact id.
Step 6 of 7
ScreenSEC › SEC Workflows › Materiality determinationstep 6
Complete the Decision fields. Each value is validated against the schema before the next step unlocks.
Human materiality determination (required)
determinationThe platform records this reviewed judgment; it does not generate it from a threshold.
Determination rationale (required)
decisionRationaleEnter determination rationale.
Determination made at (required)
decisionAtEnter determination made at.
Accountable decision maker (required)
decisionMakerNameEnter accountable decision maker.
Decision-maker role (required)
decisionMakerRoleEnter decision-maker role.
Reviewed determination approval artifact ID (required)
decisionApprovalArtifactIdEnter reviewed determination approval artifact id.
Step 7 of 7
ScreenSEC › SEC Workflows › Materiality determinationstep 7
Complete the Action fields. Each value is validated against the schema before the next step unlocks.
Approved downstream action (required)
downstreamActionEnter approved downstream action.
Downstream action plan artifact ID (required)
downstreamActionPlanArtifactIdEnter downstream action plan artifact id.
Related disclosure or filing workflow record IDoptional
relatedWorkflowRecordIdEnter related disclosure or filing workflow record id.
Continue with the next guide in this framework's table of contents.
Prepare, review, approve, submit, and confirm a Form 8-K current report.
Read guide Form 8-K & current reportsPrepare, review, approve, furnish, reconcile, and confirm a foreign private issuer report on Form 6-K.
Read guide Form 8-K & current reportsCapture a source event, require applicable materiality and Regulation FD assessments, select and justify the SEC route, calculate deadlines, collect conditional content evidence, obtain governance approval, and launch exactly one downstream workflow or record an approved no-immediate-filing decision.
Read guide