Those statements would include disclosures of litigation exposure on a global basis, reserves and sources of reserves to cover existing and highly probably litigation, and governance policy to describe funding mechanisms of member firms to cover litigation against member firms in any part of the world not covered by sufficient insurance coverage or capital.

FORBES: Auditors Abandon Investors On Liability Limits

The first chapter closes, as it began, with a highly-charged Discharge cover.

BBC: Garage Inc - Metallica

But if they are looking five years out or more, then investments in U.S. Treasury bonds are highly risky because yields barely cover inflation.

FORBES: Financial Advisors Worrying More Than Clients