Disclosure

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Disclosure

A company's release of all information pertaining to the company's business activity, regardless of how that information may influence investors.

Disclosure

The voluntary or required release of information relevant to a security, company, fund, or anything else. In order to be listed on an exchange, a company must provide disclosure on itself by registering with the SEC and abiding by regulations that govern what information about itself that the company releases. Disclosure exists to prevent price manipulation and anything else that would disrupt the efficiency of trade. See also: Transparency.

disclosure

The submission of facts and details concerning a situation or business operation. In general, security exchanges and the SEC require firms to disclose to the investment community the facts concerning issues that will affect the firms' stock prices. Disclosure is also required when firms file for public offerings. See also full disclosure.

Disclosure.

A disclosure document explains how a financial product or offering works. It also details the terms to which you must agree in order to buy it or use it, and, in some cases, the risks you assume in making such a purchase.

For example, publicly traded companies must provide all available information that might influence your decision to invest in the stocks or bonds they issue. Mutual fund companies are required to disclose the risks and costs associated with buying shares in the fund.

Government regulatory agencies, such as the Securities and Exchange Commission (SEC), self-regulating organizations, state securities regulators, and NASD require such disclosures.

Similarly, federal and local governments require lenders to explain the costs of credit, and banks to explain the costs of opening and maintaining an account.

Despite the consumer benefits, disclosure information isn't always easily accessible. It may be expressed in confusing language, printed in tiny type, or so extensive that consumers choose to ignore it.

References in periodicals archive ?
Arun Panchariya and Satish Panchariya failed to disclose: All director and controller positions which they were required to disclose in the applications for Authorisation; and Investigations and regulatory actions by the Securities and Exchange Board of India in relation to their conduct and the conduct of companies associated with them which they were required to disclose in their applications for Authorisation and/or after they became DFSA Authorised Individiuals.
San Francisco and Boston recently moved to drop the requirement for applicants to disclose all criminal convictions.
1(a)(7), a client may request that the CPA disclose the client's confidential information to a designated person or entity without providing written permission for the disclosure.
For example, to disclose a bad debt for a sole proprietorship, the words "bad debt" should be printed on the line of Schedule C that shows the bad debt.
Instead it should be construed broadly and remedially to cover instances where an adviser failed to disclose to the client all material facts, including an adviser's conflicts of interest with its client.
The resulting state laws vary greatly in both form and severity, but they fall roughly into three categories: those that specifically criminalize the failure to disclose an HIV infection; those that enhance penalties to existing crimes--prostitution, rape, assault--when the person charged is positive; and those that simply use general laws like assault to prosecute "intentional" attempts to infect someone with HIV.
Of respondents, 17% did not disclose to their institution medical errors that prolonged the course of treatment or caused discomfort, and 12% did not disclose to the patient.
The Sarbanes-Oxley Act's mandate to improve the quality of corporate disclosures and to strengthen auditors' independence has caused financial auditors to require companies to disclose privileged information, particularly as it relates to tax positions.
New section 6707A of the Internal Revenue Code (2) prescribes a fixed dollar penalty for each failure to adequately disclose any type of "reportable transaction" (RT), as identified in the Treasury regulations under section 6011, regardless of whether such transaction is successfully challenged by Internal Revenue Service on the merits (Nondisclosure Penalty).
EHP's conflict of interest disclosure policy (EHP 2003) outlines a comprehensive list of "competing financial interests" that an author must disclose along with a published article.
While these notices generally are required to disclose categories of nonaffiliated third parties to whom there is disclosure of non-public information, the GLBA does not require that a practitioner specifically disclose to a client that independent third-party providers are used in performing services to clients (i.
While acknowledging that these estimates are subject to a number of limitations, the analysts nevertheless conclude that they "suggest that substantial numbers of new HIV infections could occur among partners of HIV-positive persons who do not disclose their status.