Disclosure

1. Financial reporting - interpretation.

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

2. Financial reporting - presentation.

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

3. Provision of information.

Any other authorised provision of information.

4. Release of information.

More generally, any release of information, including both authorised and unauthorised releases.

See also

• Climate-related financial disclosure
• Connected person
• Contingent assets
• Contingent liabilities
• Disclosure Guidance and Transparency Rules (DTR)
• Due diligence
• Financial reporting
• Financial statements
• IAS 24
• Invisible FX
• Non-disclosure agreement (NDA)
• Notes
• Recognition
• Sustainability Disclosure Requirements (SDR)
• Sustainable Finance Disclosure Regulation (SFDR)