Disclosure and Reporting Committee

Regulators and corporate governance experts all over the world consider disclosure and transparency to be fundamental conditions for properly functioning securities markets. In the U.S., rules and regulations under the Securities Exchange of 1934, as amended (the Exchange Act), as well as pronouncements by the SEC, mandate that every company that becomes subject to the Exchange Act’s periodic disclosure requirements (such companies are generally referred to as a “reporting company” and/or “public company”) will be expected to prepare annual reports; quarterly reports; current reports and annual reports to shareholders. Companies that have become subject to the disclosure rules must also comply with the ...

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