1. In what parts of a company's Form 10-K does Release No. 33-9106 (issued by the SEC in 2010) require companies to include threats and opportunities posed by climate change?

A) Only in the Management Discussion and Analysis section

B) In Risk Factors and Legal Proceedings

C) In Management Discussion and Analysis and Risk Factors

D) In Business Description, Legal Proceedings, Risk Factors, and Management Discussion and Analysis