Übersetzung für "Pflicht zur offenlegung" in Englisch

The obligation to reveal potential conflicts of interest is a feature of regulated financial markets.

The compulsory disclosure provided for in Article 7 shall cover at least the following documents and particulars:

Documents and particulars to be disclosed

Compulsory documents and particulars to be disclosed

The compulsory disclosure provided for in Article 35 shall cover at least the following documents and particulars:

FINMA is responsible for enforcing the duty to disclose shareholdings in listed companies.

Requiring disclosure of information can be a powerful regulatory tool in company law.

For the purposes of evaluation and in order to prevent abuse and to avoid refinancing from taxpayers' money, specifications are required for greater transparency through an EU-wide obligation to publish annual reports, etc.

The compulsory disclosure provided for by Article 2 (1) (g) shall be limited to the accounting documents of the company as drawn up, audited and disclosed pursuant to the law of the Member State by which the company is governed in accordance with Directives 78/660/EEC, 83/349/EEC and 84/253/EEC.

The obligation of disclosure provided for in Article 2 (1) (f) shall not enter into force until thirty months after notification of this Directive in respect of naamloze vennootschappen under Netherlands law other than those referred to in the present Article 42 (c) of the Netherlands Commercial Code.

Given the importance of information requirements in consumer protection and the consumer's right to information in Article 153 of the EC Treaty, general obligations on information disclosure would be central to both alternatives.

Moreover, the duty to disclose inside information needs to be addressed to the participants in that market in general.

Among the participants in the emission allowance market, those above certain minimum thresholds should qualify as emissions allowance market participants, and the requirement of public disclosure of inside information should apply only to them.

In order to raise awareness about this Regulation, Member States should, in cooperation with the Commission, develop appropriate materials regarding the obligation to declare or disclose cash.

In such circumstances, delayed disclosure should be permitted provided that the delay would not be likely to mislead the public and the issuer is able to ensure the confidentiality of the information.

As regards particpation companies, Options 1 (and to some extent Option 2) would lead to an increased compliance cost (to the extent that the standard setting organisation did not already have an IPR disclosure obligation).

Compulsory disclosure of ownership status in the audiovisual field must therefore be enshrined in Community law, along with specific limits on involvement in this field (cf. ESC Opinion on the Green Paper on pluralism and media concentration in the internal market - an assessment of the need for Community action, of 22 September 1993).

The requirement of Directive 2004/109/EC regarding disclosure of new loans has lead to many implementation problems in practice and its application is considered to be complex.

The obligation to disclose inside information will be placed on the participants in the emission allowance market, as it is them who will hold the relevant information suitable for ad-hoc or periodic disclosure.

The present proposal addresses this issue by means of an amendment to that Directive so that Member States will be required to ensure compulsory disclosure (public access) to a limited set of information on beneficial owners firms and legal entities engaging in profit-making activities as laid down in Article 54 TFEU.

Member States shall take the measures required to ensure compulsory disclosure by companies as referred to in Article 1 of at least the following documents and particulars:

Member States may, however, exempt undertakings from the obligation to publish the management report where a copy of all or part of any such report can be easily obtained upon request at a price not exceeding its administrative cost.

Member States may exempt an undertaking referred to in Annex II to which the coordination measures prescribed by this Directive apply by virtue of point (b) of Article 1(1) from publishing its financial statements in accordance with Article 3 of Directive 2009/101/EC, provided that those financial statements are available to the public at its head office, in the following cases:

Member States may exempt small undertakings from the obligation to publish their profit and loss accounts and management reports.

In such cases, the obligation laid down in this Directive to publish any accounting document in accordance with Article 3(5) of Directive 2009/101/EC of the European Parliament and of the Council of 16 September 2009 on coordination of safeguards which, for the protection of the interests of members and third parties, are required by Member States of companies within the meaning of the second paragraph of Article 48 of the Treaty, with a view to making such safeguards equivalent [6], should not apply.

Therefore, the European Securities and Markets Authority (ESMA) should be able to issue guidelines which assist issuers to comply with the obligation to disclose inside information without compromising investor protection.