The severe fourth-quarter drops in chemical demand are variously described in the press and on blogs as “falling off a cliff,” “nosedive” and “the bottom falling out.” But how do you describe it in your regulatory filings – say, for example, an upcoming Form 10-K?  

To help in this endeavor, we reviewed recent earnings warnings, earnings releases and Form 10-Qs to find examples of how chemical companies are describing this very difficult environment. We have gathered descriptions from a number of companies to give you an overview of how the industry is describing what it is up against. You can view these examples here.

Enjoy.