Disclosure


Also found in: Dictionary, Thesaurus, Medical, Legal, Wikipedia.

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 ?
The creditor has satisfied the disclosure requirement.
Valley VOTE President Jeff Brain said his group does not oppose tighter disclosure rules, as long as they apply equally to the city officials who work on cityhood and other issues before LAFCO.
The next consideration is documentation - except in a "heads up" investment, where the level of participation in the investment is equal among all investors and no passive investor-promoter relationship is involved, disclosure documents must be prepared, fully notifying investors of all material risks related to the investment; describing conflicts of interest and related party transactions; setting forth a detailed use of the proceeds of the offering, and describing the tax implications.
Mead Data Central's LEXIS(R)/NEXIS(R) online services will include Access Disclosure(TM), the Disclosure index of SEC filings which is the only complete, editorially enhanced electronic index of all SEC filings dating back to 1968;
In April of this year, Disclosure acquired ARK On-Demand(TM) of New York and London, a well-known provider of international company documents.
Interlocking personhood and low-definition identity may be the next way of being, but for Full Disclosure and the Fourth Amendment, they amount to a full-fledged crisis of the self.
When PayPerPost made waves last December by announcing mandatory disclosure for its Consumer Content Creators, many thought the issue was closed," said Ted Murphy, chief executive officer of PayPerPost.
16-Apr-08 EPT Disclosure Amendment - Marwyn Value Investment
Many finance professionals have noted with some concern that federal agencies and public accounting firms are generating wave after wave of new disclosure policies.
6707A for failing to (1) attach a reportable transaction disclosure statement to an original or amended return or (2) provide a copy of a disclosure statement to the IRS Office of Taxpayer Analysis (OTSA), if required.
The disclosure and due diligence requirements of a Rule 144A offering might come as a surprise to a company whose only experience in raising capital has been through traditional private placements.
1 of the California Accountancy Act prohibits the disclosure of any confidential information concerning a client or a prospective client unless the client or prospective client gives permission for that disclosure or the disclosure meets one of the exemptions contained in the regulation.