To identify the information needed to meet the disclosure objectives for an area of content, management: (a) considers the descriptions of users’ assessments for the area of content. (b) identifies the information needed to meet the specific objectives for the area of content. (c) evaluates whether the information needed to meet the specific objectives is sufficient to meet the headline objective for the area of content. If the information is insufficient, management identifies additional information needed to meet the headline objective for the area of content.
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