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(p. 157) 4. The Disclosure Principle 

(p. 157) 4. The Disclosure Principle
Chapter:
(p. 157) 4. The Disclosure Principle
Author(s):

Paschalis Paschalidis

DOI:
10.1093/he/9780199564293.003.0004
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date: 04 December 2020

Titles in the Casebook on series provide readers with a comprehensive selection of case law extracts for their studies. Extracts have been chosen from a wide range of historical and contemporary cases to illustrate the reasoning processes of the courts and to show how legal principles are developed. This chapter examines the concept of disclosure. It explains both the statutory disclosure and stock exchange disclosure regimes. Statutory disclosure refers to information on business documents, registers kept at the registered office of the company, and filing annual returns and accounts at the Companies Registry. Stock exchange disclosure requirements affect public companies whose shares are listed on the London Stock Exchange.

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