The disclosure of those rules is usually required by specific acts.

In some countries (e.g. Germany), disclosure is required when certain thresholds of ownership are passed.

(31) As regards income tax expenses, it is required to make disclosure of the composition of income tax expenses (proceeds), including current income tax and deferred income tax it is also required to make disclosure of the relations between income tax expenses (proceeds) and accounting profits.

Until recently, only staff members at the level of Assistant Secretary General and above were required to file financial disclosure statements.

(34) As regards non business income, it is required to make disclosure of the name of top five incomes and the amount incurred in current year and last year.

Disclosure is so central to prevention.

(17) As regards income from selling repurchase securities, it is required to make disclosure of the beginning balance, ending balance and the agreed repurchase price at maturity of each trading place.

(33) As regards investment yield, it is required to make disclosure of investment yield in current year and that in last year by securities category (like government securities and funds, etc.).

(30) As regards business tax and the attached, it is required to make disclosure of the amount in current year, that in last year and the percentage increase or decrease by tax category.

In case there is any loan due and not repaid, it is required to make disclosure of the reasons for such failure and the repayment plan, and describe the after date repayment in the after date events.

(7) As regards reserve repo securities, it is required to make disclosure of the beginning balance, ending balance and the agreed reserve repo price at maturity of reserve repo securities at each trading place.

Where an invested entity, for influences from the state or region where it is located or other aspects, is limited in ability for transferring funds to investors, it is required to make disclosure of the specific information about the limited ability.

Article 7 The Company shall make disclosure of the important accounting policies and accounting estimates it has adopted, and it is not required to make disclosure of those unimportant ones.It shall make disclosure of the basis for determining these policies and the basis for the measurement of items of financial statements as well as the crucial hypothesis and uncertain factors it has adopted in accounting estimates when disclosing the important accounting policies and accounting estimates.

(iv) special risk reserves, it is required to make disclosure of the purpose of calculating and preparing special risk reserves, sources for preparing such reserves, standards for calculating and preparing such reserves and accounting methods, etc.

Unless otherwise agreed by the parties, all information relating to the conciliation proceedings shall be kept confidential, except where disclosure is required under the law or for the purposes of implementation or enforcement of a settlement agreement.

Disclosure of information

It is also required to state whether there is any restriction, like freezing or sealing up, on the use of its bank deposit at the end of the reporting period, if any, it shall make disclosure of the reasons and amount of restriction.

In case there are any non monetary benefits, it is required to make disclosure of the form of each non monetary benefit provided by the Company for its employees at current period, the amount involved and the calculation basis.

It has examined disclosure related to general meetings, the timing and means of disclosure, and disclosure on the adoption of best practices in compliance with corporate governance requirements.

In such cases, the disclosure of ultimate control is considered best practice.

Article 17 septies Disclosure

J. Disclosure and inventories

As regards commission income, it is required to make disclosure of the amount of such income at current period and last period by category (income from application fee, income from redemption fee, income from transition fee and income from subscription fee).

Although the disclosure of the names and locations of brokers involved in an arms transaction is not required, no firearm or ammunition may be sold or transferred other than by a registered dealer in firearms under the current Firearms Act.

As regards large sum intangible assets increased at current period, in case evaluation value is taken as the basis for entering the original value of such assets into the accounting book, it is required to make disclosure of the evaluation agency and its evaluation methods.

In July 2005, the Secretary General decided to broaden the scope of financial disclosure, as currently required of senior officials, including those employed on a short term basis or under special conditions.

In some countries (e.g. the United States), Internet disclosure is now accepted as legal disclosure and annual reports must indicate where company information can be found on the Internet.

Financial statement presentation and disclosure

And it's important about disclosure.

Financial disclosure by senior officials

Timing and means of disclosure

Amendment relating to financial disclosure

(iii) in case, among the receivables, there is any money owed to a voting entity shareholder holding 5 or more shares of the Company, it is required to make disclosure of the name of the entity shareholder, the amount in arrear and the nature of such arrear.

(ii) in case, among the end of period payables, there is any amount due to an entity shareholder holding 5 or more shares of the Company, it is required to make disclosure of the name of the shareholder, the amount due and the nature of such payables

The ethics office will maintain oversight of the ethics infrastructure and recommend changes to rules, standards, policies or other factors as required to improve such infrastructure, including amendments to the financial disclosure rules as necessary.

8. Reporting requirements for full disclosure

Now it's time for full disclosure.

Administering the Organization's financial disclosure programme

Some issues may require continuous disclosure.

Disclosure of information during the auction

(25) As regards income from management cost, it is required to make disclosure of the amount of such income at current period and last period according to such categories as income from securities investment fund management cost and income from social security fund management cost.

The Uranium Enrichment Technology (Prohibition on Disclosure) Regulations 2004 make it an offence to make an unauthorised disclosure of uranium enrichment technology.

(a) Administering the Organization's financial disclosure programme

Involuntary testing and disclosure of HIV status

Violence against women is a prime reason why women face barriers to testing and fear disclosure.