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.

The board's responsibilities regarding financial communications should be disclosed.

The role of employees in corporate governance should be disclosed.

Timing and means of disclosure

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.

Guidance on Good practices in Corporate Governance Disclosure

The current level of disclosure relating to directors' remuneration varies widely.

Administering the Organization's financial disclosure programme

In addition, particular industries may have some industry specific disclosure requirements.

Disclosure of information

The report provided in particular an overview of the main international initiatives in corporate governance disclosures and discussed the status of implementation of good practices of corporate governance disclosures at the company level.

(a) Administering the Organization's financial disclosure programme

Financial disclosures

J. Disclosure and inventories

Accounting policy disclosure

(36) As regards relations between related parties and their transactions, any information of relations between related parties and their transactions shall be disclosed according to the requirements of the Accounting Standards for Enterprises No.36 Disclosure of Related Parties.

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.

Non Financial Disclosures

Article 17 sexies Provision of security by the arbitral tribunal

Article 17 septies Disclosure

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 decision making process for approving related party transactions should also be disclosed.

However the trend appears to be towards greater levels of disclosure in this area, especially in Europe France, Germany, Luxembourg, the Netherlands, Switzerland and the United Kingdom have all introduced laws to enforce the disclosure of directors' individual remuneration.

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

Financial disclosure by senior officials

Disclosure of information during the auction

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.

Article 50 The Company shall present brief disclosure of the status quo of its governance structure, aspects to be improved and corresponding measures, etc.

Thereafter, the applying party shall have the same disclosure obligation with respect to the preliminary order that a requesting party has with respect to an interim measure under paragraph (1) of this article.

Amendment relating to financial disclosure

In looking at areas where disclosure is necessary, the report has given examples from best practice codes from a number of countries.

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

Financial statement presentation and disclosure

Now here's something that you haven't yet leaked, but I think for TED you are.

The Secretariat was very helpful on logistics but could not disclose what had happened in earlier informal sessions.

8. Reporting requirements for full disclosure

However, the WeChat Official Account of the CSRC did not disclose the scale of this IPO.

leaked documents detailing the extensive data collection.

47. The Board s selective review of 10 trust fund projects disclosed the following shortcomings in planning and implementation

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.

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

The objective of the report was to help developing countries and countries with economies in transition apply good practices of corporate governance disclosure.

Article 16 The Company shall disclose the following brief information

(2) Receivables shall be disclosed according to the following format requirements

(14) Payables shall be disclosed in the following formats