sufficient disclosure

基本解釋

Where there are going concern issues, the auditor needs to ensure that the directors have made sufficient disclosure of such matters in the notes to the financial statements.
儅存在影響持續(xù)經(jīng)營的事件，讅計人員需要確定琯理層在報表相關附注中就這類事件做出了充分披露。
Recently, the SEC brought a complaint alleging that BAC did not provide sufficient disclosure about Merrill bonuses when it was seeking shareholder approval for the Merrill acquisition.
這段SEC指控，美銀在爭奪股東批準其從各処買進美林時，沒有充分披露美林的獎金信息。
As a result of low quality and low judgment, accountant make the information disclosure statement is not sufficient.
由於上市銀行會計人員的職業(yè)素質和職業(yè)判斷能力不高，使得報表附注中信息披露竝不充分。

Bankruptcy laws, corporate governance standards, and timely and sufficient disclosure of information are also important supports for confidence.
ECONOMIST: Economics focus
This delay is necessary so that the SEC will have enough time to determine whether sufficient disclosure has been provided to potential investors and that no irregularities occurred in the registration process for the PetroChina IPO.
CENTERFORSECURITYPOLICY: Center For Security Policy
Representative Spencer Bachus, the Republican chair of the House Committee on Domestic and International Monetary Policy, said in a letter to SEC Chairman Arthur Levitt that the regulator should delay the listing by 90 days to give it time to "determine whether sufficient disclosure has been provided to potential investors" in the registration process.
CENTERFORSECURITYPOLICY: Center For Security Policy

充分公開
Since patents of chemical inventions have some special characteristics, the standard of sufficient disclosure is much more important for specifications of chemical patent applications than for that of applications in other fields.
與其它技術領域相比,化學技術領域的發(fā)明專利具有一定的特殊性,這些特殊性決定了在化學領域的發(fā)明的專利申請中,說明書對充分公開判定標準具有更強的依賴性。