Where share options for directors are used as incentives but are not disclosed as disaggregated expenses in the accounts, their cost should be fully disclosed using a widely accepted pricing model.

To determine relative ranking, some systems require real time disclosure of the lowest price to be bid while in other systems, only ranking but not prices are disclosed.

On the second main agenda item, the chairperson reported that the Group of Experts had deliberated on recent trends and the implementation status of corporate governance disclosures, the role of corporate disclosures in adding sustainable value and the results of a survey of corporate governance disclosures.

The group took the view that the board should give appropriate disclosures and assurance regarding its risk management objectives, systems and activities.

The group took the view that the board's role and functions must be fully disclosed.

Disclosure of information

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.

Financial disclosures

The report revisits the content of major corporate governance codes and regulations since 2002, with a focus on financial disclosures, a range of non financial disclosures, disclosures in relation to general meetings, the timing and means of disclosures and the disclosure of the degree of compliance with local or other codes of corporate governance.

To facilitate discussions the secretariat had prepared a report entitled Review of the implementation status of corporate governance disclosures and the role of such disclosures in adding sustainable value .

A nation hosting inspections will require assurance that no such sensitive information will be revealed to the inspecting party and that only agreed characteristics will be disclosed.

The ad hoc consultative group agreed that the objectives of the enterprise should be disclosed.

J. Disclosure and inventories

Accounting policy disclosure

Where information disclosed (or not disclosed) indicated possible misconduct, the matter would be referred to the Office of Internal Oversight Services for investigation.

Financial disclosure requirements for senior staff are being significantly expanded and staff involved in procurement and investment functions will also be subject to financial disclosure requirements

Non Financial Disclosures

Article 17 sexies Provision of security by the arbitral tribunal

Article 17 septies Disclosure

Timing and means of disclosure

Disclosure of information during the auction

What and how organizations disclose will depend considerably on local laws and customs.

Where corporate governance disclosures are not consolidated, there should be sufficient cross referencing to different disclosures to improve accessibility to the information.

The role of employees in corporate governance should be disclosed.

The enterprise should disclose all relevant information on the process by which shareholders can submit agenda items, and should disclose which shareholder proposals (if any) were excluded from the agenda and why.

Amendment relating to financial disclosure

Disclosure is permitted in certain cases, such as with the offeror's permission (i.e., where the disclosure is voluntary).

The purpose and nature of this reserve is fully disclosed in note 7 to the financial statements.

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Financial statement presentation and disclosure

Financial disclosure by senior officials

The details and rationale of this item are fully disclosed in note 7 to the financial statements.

As yet, the authorities have issued no statements... concerning their line of investigation... but it is felt that new disclosures are imminent.

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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.

There should also be disclosure of the mechanisms which are in place to act as checks and balances on key individuals in the enterprise.

8. Reporting requirements for full disclosure

Administering the Organization's financial disclosure programme

(a) Financial disclosure programme the disclosure programme provides a mechanism for determining actual or potential conflicts of interest between the responsibilities of individuals as United Nations staff members, their private interests and activities and those of their spouse and or dependants.

The Group of Experts had noted that in view of new developments in corporate governance disclosures, there might be a need to update the secretariat's report entitled Transparency and disclosure requirements for corporate governance , which had first been discussed at the nineteenth session of ISAR.

(21) As regards general risk reserves, it is required to the purpose of the establishment of risk reserves, sources of preparing such reserves, standards for calculating and preparing such reserves and accounting methods, etc.

It is also illegal to publish any information, which might reveal the identity of the complainant.

All information provided shall be treated as confidential and may only be disclosed within the framework of special procedures but may be disclosed at a country apos s discretion within the framework of special procedures .

Best practice suggests a substantial amount of pre control transaction disclosure, including the disclosure of the intention to acquire control and to take the company private and of associate squeeze out sell out rights relevant for minority shareholders.

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.