Cooper Co. files financial statements with the Securities and Exchange Commission; Davis Corp. does not. Both corporations have a fiscal year-end of December 31, Year 1; both corporations received all approvals necessary for issuance of their GAAP compliant December 31, Year 1, financial statements by January 27, Year 2, and both corporations distributed such financial statements to all interested parties by February5, Year 2. Under U.S. GAAP, which of the following must be disclosed by Davis Corp. with respect to when its subsequent event evaluation period ended?