BNET Business Dictionary

Business Definition for: Disclosure Of Information

the release of information to a third party or parties that may be considered confidential. The disclosure of information in the public interest may be prohibited, permitted, or required, by legislation in a variety of contexts. For example: data protection legislation restricts the disclosure of personal data held by organizations; company law requires the publication of certain financial and company data; and whistleblowing legislation entitles employees to divulge information relating to unethical or illegal conduct in the workplace. Restrictive covenants and confidentiality agreements also regulate the information that may be disclosed to third parties.

Additional Resources

A new disclosure of information about capital structure required on nonpublic companies.(Accounting & Auditing Update): Statement of Financial Accounting Standards SFAS No. 129, 'Disclosure of Information about Capital Structure,' was released by the Financial Accounting Standards Board FASB in February, 1997. Upon examination, the statement appears to be an almost uniStatement of Financial Accounting Standards SFAS No. 129, 'Disclosure of Information about Capital Structure,' was...; Tags: accounting, capital structure, Financial Accounting Standards Board; Research articles 1997-10-01
Comment sought on public disclosure of information provided by Australia Post.: M2 PRESSWIRE-26 October 2005-ACCC: Comment sought on public disclosure of information provided by Australia PostC1994-2005 M2 COMMUNICATIONS LTD RDATE:26102005 The Australian Competition and Consumer Commission today issued a discussion paper on the public disclosure of information collected under record keeping...; Tags: Australian Competition and Consumer Commission, Benefits; Research articles 2005-10-26
DCMS publishes digital switchover (Disclosure of Information) Bill.: M2 PRESSWIRE-16 November 2006-UK Government: DCMS publishes digital switchover Disclosure of Information BillC1994-2006 M2 COMMUNICATIONS LTD RDATE:16112006 Plans to make it easier for older and disabled people to benefit from digital switchover were published today by the Department for Culture,...; Tags: British Broadcasting Corp., Government, switchover, TVs; Research articles 2006-11-16
ACCC issues report on disclosure of telecommunications information.: M2 PRESSWIRE-24 January 2003-ACCC: ACCC issues report on disclosure of telecommunications informationC1994-2003 M2 COMMUNICATIONS LTD RDATE:01232003 The Australian Competition and Consumer Commission has today issued a report outlining its views on the further public release of telecommunications information. ...; Tags: Australian Competition and Consumer Commission, NETWORKING, TELECOMMUNICATIONS, Telephony; Research articles 2003-01-24
ACCC issues draft report on disclosure of telecommunications information.: M2 PRESSWIRE-29 August 2002-ACCC: ACCC issues draft report on disclosure of telecommunications information C1994-2002 M2 COMMUNICATIONS LTD RDATE:08292002 The Australian Competition and Consumer Commission has moved to increase the level of publicly-available information on telecommunications services, by...; Tags: Australian Competition and Consumer Commission, NETWORKING, TELECOMMUNICATIONS, Telephony; Research articles 2002-08-29

Freedom of information anger.: Jun 02, 2005 (The Australian - ABIX via COMTEX) Some Australian companies are opposed to increased requirements for disclosure of information. The Australian Stock Exchange requires half-yearly reports and greater continuous disclosure. Some companies feel that the regulations are onerous. However, others think that...; Tags: Australian Stock Exchange Ltd.; Research articles 2005-06-02
Insurance Fraud Reporting and Immunity Laws "Limitations On The Disclosure Of Information": There is a large amount of valuable information that is uncovered by an insurer during the course of a claims investigation and that is of value to a law enforcement agency's probe of the case. To effectively prosecute insurance fraud, cooperation and information sharing between insurance companies and law enforcement...; Tags: Insurance Company, Fraud, Insurance, Financial Planning, Business Operations, Corporate Insurance, Finance; White papers 2003-01-01
Reg Changes Shift Flow Of Information On Fundings, Public Companies: You may have noticed over the years that a fair amount of our information on fundings comes from PEHub via its access to paper filings from the SEC. The paper versions of the Form Ds, as PEHub's Dan Primack explains, weren't duplicated in online database EDGAR; PEHub, now part...; Tags: Disclosure, General Electric Co., Information, Financial Accounting, Blogging, Finance, Internet, Biz & Fin, VC+M&A, Staci D. Kramer; External links 2008-11-26
Reg Changes Shift Flow Of Information On Fundings, Public Companies: You may have noticed over the years that a fair amount of our information on fundings comes from PEHub via its access to paper filings from the SEC. The paper versions of the Form Ds, as PEHub's Dan Primack explains, weren't duplicated in online database EDGAR; PEHub, now part...; Tags: Disclosure, General Electric Co., Information, Financial Accounting, Blogging, Finance, Internet, Biz & Fin, VC+M&A, Staci D. Kramer; External links 2008-11-26
The Effects of GAAP Regulation on Local Government Disclosure: This report examines the effects of disclosure regulation on the production of financial report information by municipal managers. It presents and tests an economic model of the effects of regulation on incentives to disclose information. The tests compare disclosure levels of municipal governments in Michigan, which requires GAAP, with those...; Tags: Disclosure, University Of Oregon, GAAP, Regulations, Government, Financial Accounting, Finance; White papers 2000-08-01
SEC adopts regulation FD prohibiting selective disclosure of material information: On August 10, 2000, the Securities and Exchange Commission, by a 3-1 vote,1 adopted Regulation FD Fair Disclosure prohibiting public companies from making selective disclosure of material, nonpublic information to market professionals or shareholders. While the Commission rejected securities industry arguments that Regulation FD would chill disclosure and inhibit the...; Tags: commission, SEC; Research articles 2000-01-01
CCBN On Regulation Fair Disclosure: The SEC was primarily concerned that some individuals, particularly analysts, receive material information from companies before that information is available to the public, giving these individuals an unfair advantage in the market. Essentially, the SEC is aiming to create a level playing field for all investors, with rules designed to...; Tags: Disclosure, SEC, Regulation, Thomson Corp., Financial Accounting, Finance; White papers 2003-01-01
Selective Disclosure And Insider Trading - Final Rule: The Securities and Exchange Commission is adopting new rules to address three issues: the selective disclosure by issuers of material nonpublic information; when insider trading liability arises in connection with a trader's "use" or "knowing possession" of material nonpublic information; and when the breach of a family or other non-business...; Tags: Insider, SEC; White papers 2003-01-01
The Defense Department has proposed a new rule to address requirements for preventing unauthorized disclosure of export-controlled information and technology.(Washington Insider)(Brief Article): The Defense Department has proposed a new rule to address requirements for preventing unauthorized disclosure of export-controlled information and technology under DOD contracts. The Defense Department has proposed a new rule to address requirements for preventing unauthorized disclosure of export-controlled information and technology...; Tags: U.S. Department of Defense; Research articles 2005-07-22
Taxpayers Should Seek Disclosure from IRS under Section 6103, Not Privacy Act.: Recently, a Tax Court case consolidated 138 complaints against the IRS. The cases all alleged the IRS failed to comply with the individuals' written requests under the Privacy Act requiring disclosure of information explaining adverse determinations Recently, a Tax Court case consolidated 138 complaints against...; Tags: Internal Revenue Service; Research articles 1999-10-01
Securities And Exchange Commission Amends Rules Governing Disclosure Of Equity Compensation Plans: The Securities and Exchange Commission has amended its rules to require greater disclosure of equity compensation plan information. In particular, beginning with fiscal years ending after March 15, 2002, issuers will be required to disclose the number of outstanding options, warrants and rights outstanding under non-qualified equity compensation plans, as...; Tags: Compensation, SEC, Equity, Jenkens & Gilchrist, Investment, Financial Services, Benefits, Finance, Human Resources; White papers 2002-01-09
SEC looks to tighten rules for fair disclosure.: The Securities and Exchange Commission has said that the full and fair disclosure of information is the lifeblood of our securities markets. Despite this well-recognized principle, the federal securities laws generally do not require companies to mak The Securities and Exchange Commission has said that the...; Tags: company, investor, SEC; Research articles 2000-03-27
SEC Adopts New Rules Governing Disclosure of Non-GAAP Financial Measures and Amendments to Form 8-K Relating to Earnings Releases: In Release No. 33-8176; 34-47226; FR-65, the SEC adopts a two pronged approach to the disclosure of pro forma financial information: ƒnƒnNew Regulation G requires companies that publicly disclose or release material information containing ¡§non-GAAP financial measures¡¨ to include i a presentation of the most directly comparable GAAP financial measure...; Tags: Financial, SEC, non-GAAP, GAAP, Financial Accounting, Finance; White papers 2003-01-24
Increase in Disclosure Of Options And Other Equity Compensation: In response to ongoing investor concerns, the Securities and Exchange Commission SEC voted unanimously last month to expand the required disclosure of employee stock option plans and other equity compensation arrangements. Under the new rules, domestic registrants must provide detailed information about their equity compensation plans in new tables in...; Tags: Compensation, Equity, Pillsbury Winthrop, Stock Options & Grants, Investment, Financial Services, Benefits, Human Resources, Finance; White papers 2002-01-22
SEC Final Rule Regarding Disclosure of Off-Balance Sheet Arrangements and Aggregate Contractual Obligations: This memorandum summarizes the release and the new disclosure rules. On January 27, 2003, the Securities and Exchange Commission ("SEC") issued a Release titled "Disclosure in Management's Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations" (Release Nos. 33-8182 and 34-47264). The Release accompanies final rules which specify...; Tags: Disclosure, SEC, Release Nos, Financial Statements, Financial Accounting, Finance; White papers 2003-06-11

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