This development resulted in a split of accounting systems for internal ( i. e. management accounting ) and external ( i. e. financial accounting ) purposes, and subsequently also in accounting and disclosure regulations and a growing need for independent attestation of external accounts by auditors.

According to its Memorandum & Articles of Association, its objectives are :- “ To act as Nominee or agent or attorney either solely or jointly with others, for any person or persons, partnership, company, corporation, government, state, organisation, sovereign, province, authority, or public body, or any group or association of them ....” Bank of England Nominees Limited was granted an exemption by Edmund Dell, Secretary of State for Trade, from the disclosure requirements under Section 27 ( 9 ) of the Companies Act 1976, because, “ it was considered undesirable that the disclosure requirements should apply to certain categories of shareholders .” The Bank of England is also protected by its Royal Charter status, and the Official Secrets Act.

* United Kingdom Parliamentary expenses scandal following the disclosure of widespread actual and alleged misuse of the permitted allowances and expenses claimed by Members of Parliament and attempts by MPs and peers to exempt themselves from Freedom of Information legislation.

However, attempts made in closed-door sessions at the Fourth Plenary Session of the 17th Communist Party of China's Central Committee in September 2009 to grapple with these problems produced inconclusive results, although a directive which requires disclosure of investments and property holdings by party and governmental officials was passed.

Recent examples of this trend include the conversion of all public transport in the city of Delhi from Diesel engines to CNG engines on the basis of the orders of the Delhi High Court ; the monitoring of forest use by the High Courts and the Supreme Court to ensure that there is no unjustified loss of forest cover ; and the directions mandating the disclosure of assets of electoral candidates for the Houses of Parliament and State Assembly.

However, since the contras failed to win widespread popular support or military victories within Nicaragua, since opinion polls indicated that a majority of the U. S. public was not supportive of the contras, since the Reagan administration lost much of its support regarding its contra policy within Congress after disclosure of CIA mining of Nicaraguan ports, and since a report of the Bureau of Intelligence and Research commissioned by the State Department found Reagan's allegations about Soviet influence in Nicaragua " exaggerated ", Congress cut off all funds for the contras in 1985 by the third Boland Amendment.

In the realm of computer vulnerabilities, disclosure is often achieved via mailing lists such as a Full disclosure mailing list and by other means.

Some believe that in the absence of any public exploits for the problem, full and public disclosure should be preceded by disclosure of the vulnerability to the vendors or authors of the system.

The full disclosure debate came back to life through dissatisfaction at the methods employed by the Internet security infrastructure in the early 1990s.

n3td3v was banned from the Full disclosure mailing list on January 21 2009. n3td3v is thought to be banned in response to his widespread criticism of what he saw as irresponsible disclosure practices carried out by some security researchers, such as HD Moore.

* The franchisor must disclosure any information requested by the franchisee

In Spain, the franchisor submits the disclosure information 20 days prior to signing the agreement or prior to any payment made by the franchisee to the franchisor.

Whereas elements of the disclosure may be available from third parties, only that provided by the franchisor can be depended upon.

Generally, when an excess line insurer writes a policy, it must, pursuant to state laws, provide disclosure to the policyholder that the policyholder's policy is being written by an excess line insurer.

Key escrow is proactive, anticipating the need for access to keys ; a retroactive alternative is key disclosure law, where users are required to surrender keys upon demand by law enforcement, or else face legal penalties.

Often this disclosure is mandated by the laws or regulations pertaining to stocks and securities.

The philosopher Charles Taylor, influenced by the 20th century German philosopher Martin Heidegger, has proposed that reason ought to include the faculty of disclosure, which is tied to the way we make sense of things in everyday life, as a new " department " of reason.

Bellows made the disclosure when he asked Judge Parsons to grant his client, Alan Clements, 30, a separate trial.

But Room 40 chief " Blinker " Hall was reluctant to let it out, because the disclosure would expose Room 40's breaking of German codes, and also that Britain was eavesdropping on the U. S. cable.

The first public disclosure in the West of the breaking of Enigma, by the chief of French military cryptography prior to WW II.

Another motivation, however, was the imminent disclosure of an ongoing extramarital affair between Cisneros and his chief campaign fundraiser, Linda Medlar.

A system may use security through obscurity as a defense in depth measure ; while all known security vulnerabilities would be mitigated through other measures, public disclosure of products and versions in use makes them early targets for newly discovered vulnerabilities in those products and versions.

Jeffrey Alexander Sterling, a former CIA agent was indicted under the Act in January 2011 for alleged unauthorized disclosure of national defense information to James Risen, a New York Times reporter, in 2003 regarding his book State of War.

In August 2010, Stephen Jin-Woo Kim, a contractor for the State Department and a specialist in nuclear proliferation, was indicted under the Act for alleged disclosure of national defense information in June 2009 to reporter James Rosen of Fox News, related to North Korea's plans to test a nuclear weapon.

Information related to " the national defense " is protected even though no harm to the national security is intended or is likely to be caused through its disclosure.

In other words, the court distinguished between “ willingly running the risk of transmission ” and “ willingly consenting to the risk of transmission .” This suggests that consent will only operate as a defense — in all but the most exceptional of cases — where there has already been prior disclosure of known HIV-positive status.

James Blatt, Hollywood's defense attorney, claimed there was a conflict of interest, and the California Court of Appeal for the Second District ruled on October 5, 2006 that, based on Zonen's disclosure of the files and consultant service — he should be recused from further involvement in prosecuting Hollywood.

Beginning in or about January 2004, and continuing until the date of this indictment, Grand Jury 03-3 sitting in the District of Columbia conducted an investigation (" the Grand Jury Investigation ") into possible violations of federal criminal laws, including: Title 50, United States Code, Section 421 ( disclosure of the identity of covert intelligence personnel ); and Title 18, United States Code, Sections 793 ( improper disclosure of national defense information ), 1001 ( false statements ), 1503 ( obstruction of justice ), and 1623 ( perjury ).

According to court documents, by December 2004 Fitzgerald lacked evidence to prove Libby had violated the Intelligence Identities Protection Act and was pursuing charges related to " perjury, false statements and the improper disclosure of national defense information.

# engage in reprisal for whistleblowing — i. e., take, fail to take, or threaten to take or fail to take a personnel action with respect to any employee or applicant because of any disclosure of information by the employee or applicant that he or she reasonably believes evidences a violation of a law, rule or regulation ; gross mismanagement ; gross waste of funds ; an abuse of authority ; or a substantial and specific danger to public health or safety ( if such disclosure is not barred by law and such information is not specifically required by Executive Order to be kept secret in the interest of national defense or the conduct of foreign affairs — if so restricted by law or Executive Order, the disclosure is only protected if made to the Special Counsel, the Inspector General, or comparable agency official );

While prosecutors said several 2009 court rulings would have made it almost impossible to obtain a guilty verdict and forced disclosure of large amounts of classified information, defense lawyers and some legal experts said the government was wrong in the first place for trying to criminalize the kind of information horse-trading that long has occurred in Washington.

" Full answer and defence " encompasses a number of things, including the right to counsel ( also see section 10 ), the right to examine witnesses, and most importantly, the right to full disclosure by the Crown ( see R. v. Stinchcombe, 1991 ).

IBM kept some secrets, as Coppersmith explains: " After discussions with NSA, it was decided that disclosure of the design considerations would reveal the technique of differential cryptanalysis, a powerful technique that could be used against many ciphers.

The issue of full disclosure was first raised in the context of locksmithing, in a 19th century controversy regarding whether weaknesses in lock systems should be kept secret in the locksmithing community, or revealed to the public.

In August 2010, HD Moore found about 40 vulnerabilities related to DLL load hijacking in Windows applications that Rapid7 was going to publish under its vulnerability disclosure policy.

The Loi Doubin Law of 1989 was the first European franchise disclosure law.

The issue of full disclosure was first raised in the context of locksmithing, in a 19th-century controversy regarding whether weaknesses in lock systems should be kept secret in the locksmithing community, or revealed to the public.

None of this had been included on financial disclosure forms ; the non-reporting of loans under $ 10, 000 in liability was in violation of a voluntary agreement the White House had made in 1982, while not reporting more valuable loans or clothes not returned was a possible violation of the Ethics in Government Act.

In the UK, it is sometimes a defence that disclosure of private information was in the public interest.

It was designed as a replacement for Telnet and other insecure remote shell protocols such as the Berkeley rsh and rexec protocols, which send information, notably passwords, in plaintext, rendering them susceptible to interception and disclosure using packet analysis.

The commission was empowered to grant amnesty to those who committed abuses during the apartheid era, as long as the crimes were politically motivated, proportionate, and there was full disclosure by the person seeking amnesty.

In a 1998 article in Science, Heller and Rebecca Eisenberg, while not disputing role of patents in general in motivating invention and disclosure, argue that biomedical research was one of several key areas where competing patent rights could actually prevent useful and affordable products from reaching the marketplace.

The law governing obligatory and voluntary disclosure of customer communications by cable companies was altered to allow agencies to demand such communications under U. S. C.

They concluded that the disclosure of the information was unnecessary and unjustifiable and had damaged the reputation of ASIS and Australia overseas.

His conception of " world disclosure " was most notably elaborated in his 1927 work Being and Time.

The movement for a national law to require disclosure of campaign expenditures, begun by the National Publicity Law Association, was supported by Roosevelt but delayed by Congress for a decade.