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 ?

The fundamental challenge for audit committees is to help ensure that the company has the necessary procedures so that, as noted by the SEC, "important information flows to the appropriate collection and disclosure points in a timely manner," and the company's principal executives can provide accurate and complete information to security holders.

Interaction with the disclosure committee: many audit committees are taking a closer look at their interactions with managements disclosure committee

This is all the DOL has to say about it: "A plan administrator will not be liable for the completeness and accuracy of information used to satisfy these disclosure requirements when the plan administrator reasonably and in good faith relies on information received from or provided by a plan service provider or the issuer of a designated investment alternative.

Responsible Parties

But my research into this matter led me to conclude that Chesapeake had not failed to adhere to the disclosure rules of U.

Full disclosure vs. effective disclosure: as a guiding principle for financial reporting, "full disclosure" is being overtaken by "effective disclosure."

The FTC report, Improving Consumer Mortgage Disclosures: An Empirical Assessment of Current and Prototype Disclosure Forms, noted that despite a long history of mortgage cost disclosure requirements and many legislative and regulatory proposals, little empirical evidence exists to document the effect of the current disclosures on consumer understanding of mortgage costs, consumer mortgage shopping or consumer mortgage choice.

FTC: current mortgage disclosures inadequate

will the fact of anticipated disclosure require specific informed written consent of the client?

CBA interprets 54.1: Board offers FAQs on client confidentiality regs

Current proxy disclosures would be refined to include improved narrative disclosure on the compensation of the CEO, CFO and the three other highest paid executive officers, a change from current rules that don't specifically name the CFO.

Will revealing more be enough? A new SEC executive compensation proposal has sparked debate about just how to go about disclosing more. Financial Executives Research Foundation looks into the potential impact of the new rules

The therapeutic argument is also simple and straightforward: full disclosure is essential for healing.

Full disclosure and apology--an idea whose time has come

If a line referred to in the procedure is affected and requires additional reporting, a taxpayer may have to file Form 8275, Disclosure Statement, or 8275-R, Regulation Disclosure Statement, until the Service prescribes criteria for complying with the requirement.

IRS releases 2005 guidelines for "adequate disclosure"

a reliance opinion) and whether a disclosure is necessary.

Circular 230: is the hysteria over?

Indeed, in light of the Court's interpretation, the watchword is disclosure, and more disclosure.

How to prevent investment adviser fraud

It's usually a customer complaint or legal action that compels manufacturers to attach disclosure statements to their products.

Sweat the small stuff: advertising compliance shouldn't be ignored--it could cost agents their licenses

The formats for some of the existing disclosure tables have been revised, one set of existing tables has been deleted, and new tables have been added.