Disclosure

1. Financial reporting.

Additional accounting information provided to aid the interpretation of the primary financial statements.

2. Financial reporting.

The manner in which information is presented in financial statements, including the notes to the accounts.

3.

Any other authorised provision of information.

4.

Any release of information, including unauthorised releases.

See also

• Connected person
• Contingent liabilities
• Financial reporting
• Financial statements
• NDA
• Notes
• Recognition