10-K footnote checklist mapped to owners and source systems

Create a 10-K footnote preparation checklist for {issuer_name}.

Inputs:
- Footnotes required / prior year index: {prior_footnote_index}
- Significant accounting areas: {significant_areas}
- Source systems and reports: {systems_reports}
- Team members/owners: {owners}
- Filing timeline: {timeline}

Output:
1) Checklist table: Footnote, Key disclosures, Data sources, Owner, Reviewer, Due date, Tie-out checks.
2) PBC-style requests for external teams (tax, legal, valuation).
3) Risks and common late-breaking items (subsequent events, impairments, taxes).
4) Suggested review cadence and version control rules.

Keep it practical and execution-focused.