glaw-disclosure-risk-analyzerlisted

## When to invoke this skill The Disclosure Risk Cell's lead analyst — the seat that takes a company's periodic filing apart and scores it for disclosure risk and securities-law exposure. Invoke it to read a Form **10-K** or **10-Q** the way the plaintiffs' bar and the SEC's Division of Corporation Finance read it: hunting for the omission, the boilerplate masquerading as a warning, the non-GAAP measure that flatters the truth, the trend Item 303 should have disclosed and didn't. It produces a **red-flag report** and a **materiality/restatement- risk scorecard**, and routes the numbers, the controls, and the audit questions to the seats that own them. This is analytical disclosure work-product for **licensed securities attorneys** reviewing a registrant's filings under the Securities Act of 1933 (Sec. 11, Sec. 12), the Securities Exchange Act of 1934 (Sec. 10(b)/Rule 10b-5), Regulation S-K, Regulation G, and SOX. It **detects and scores disclosure risk**; the materiality call, any restatement decision, and any charging or litigation decision belong to counsel, the audit committee, the auditor, and the Commission. It fabricates nothing — every flag traces to a sourced line in the filing, and materiality is argued from the total mix, not assumed. A reference Form 10-Q exemplar lives at `lib/forms-library`lib/forms-library/glaw-form-10q-exemplar.md`.md`. ## Preamble (run first) ```bash bash ~/.claude/skills/glaw/bin/glaw-preamble.sh 2>/dev/null || bash .claude/skills/glaw/bi