The Russia Corporate Governance Manual : Part IV. Information Disclosure and Transparency

The Russia corporate governance manual has been divided into and is published in six parts: (i) corporate governance introduced; (ii) good board practices; (iii) shareholder rights; (iv) information disclosure and transparency; (v) special focus se...

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Main Authors: International Finance Corporation, U.S. Department of Commerce
Format: Publication
Language:English
en_US
Published: Washington, DC 2013
Subjects:
BID
TAX
Online Access:http://documents.worldbank.org/curated/en/2004/09/9350016/russia-corporate-governance-manual-vol-4-6-part-iv-information-disclosure-transparency
http://hdl.handle.net/10986/14740
id okr-10986-14740
recordtype oai_dc
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
en_US
topic ACCESS TO CAPITAL
ACCESS TO CAPITAL MARKETS
ACCESS TO INFORMATION
ACCOUNTANT
ACCOUNTING
ACCOUNTING STANDARD
ACCOUNTING STANDARDS
ACCOUNTS RECEIVABLE
ACCRUAL
ACQUISITION
ACQUISITIONS
ACTIVE SECURITIES
ARBITRATION
BALANCE SHEET
BANKRUPTCY
BANKRUPTCY PROCEEDINGS
BENEFICIAL OWNER
BENEFICIAL OWNERS
BID
BIDS
BOARD MEMBER
BOARD MEMBERS
BONDS
BOOK VALUE
BUSINESS ETHICS
BUYBACK
CAPITAL MARKETS
CAPITAL STRUCTURE
CHAMBER OF COMMERCE
CHARTER
CHARTERS
CHECKS
CHIEF ACCOUNTANT
CIVIL CODE
COLLECTIVE
COLLECTIVE BARGAINING
COLLECTIVE BARGAINING AGREEMENTS
COMMON SHARES
COMPANY
COMPANY LAW
COMPANY OFFICIALS
CONFIDENTIAL INFORMATION
CONFIDENTIALITY
CONFLICTS OF INTEREST
CONFLICTS OF INTERESTS
CONSOLIDATION
CONTRACTUAL ARRANGEMENTS
CONTRACTUAL OBLIGATION
CONTROLLING SHAREHOLDERS
CONVERTIBLE BONDS
CORPORATE BEHAVIOR
CORPORATE CONDUCT
CORPORATE CONFLICTS
CORPORATE GOVERNANCE
CORPORATE GOVERNANCE CODE
CORPORATE GOVERNANCE CODES
CORPORATE GOVERNANCE PRINCIPLES
CORPORATE GOVERNANCE REFORM
CORPORATE INSIDERS
CORPORATE SECURITIES
CORPORATION
COST OF CAPITAL
CREDIBILITY
CREDITORS
CURRENCY
DEBENTURES
DEBTORS
DEBTS
DEGREE OF RISK
DERIVATIVES
DISCLOSURE OBLIGATIONS
DISCLOSURE OF INFORMATION
DISCLOSURE REQUIREMENTS
DISSEMINATION OF INFORMATION
EMERGING MARKETS
ENFORCEMENT MECHANISMS
EQUAL TREATMENT
EQUITY SECURITY
EXCHANGE ACT
FAIR VALUE
FIDUCIARY DUTIES
FINANCE CORPORATION
FINANCIAL DISCLOSURE
FINANCIAL INFORMATION
FINANCIAL INSTRUMENTS
FINANCIAL MARKET
FINANCIAL MARKETS
FINANCIAL REPORTS
FINANCIAL STATEMENTS
FINANCIAL SYSTEM
FINANCIAL TRANSPARENCY
FIXED ASSETS
FRAUD
FULL DISCLOSURE
FUTURE PROSPECTS
GLOBAL CORPORATE GOVERNANCE
GLOBAL ECONOMY
GOOD CORPORATE GOVERNANCE
GOVERNANCE PRACTICES
GOVERNANCE SYSTEM
HOLDING
HOLDING COMPANIES
HOLDINGS
INCOME
INDIVIDUALS
INFORMATION DISCLOSURE
INSIDER DEALING
INSIDER TRADING
INSTITUTIONAL INVESTORS
INSURANCE
INTANGIBLE
INTANGIBLE ASSETS
INTERESTED PARTIES
INTERESTS OF SHAREHOLDERS
INTERNATIONAL ACCOUNTING STANDARD
INTERNATIONAL BUSINESS
INTERNATIONAL CAPITAL
INTERNATIONAL CAPITAL MARKETS
INTERNATIONAL FINANCE
INTERNATIONAL INVESTMENT
INVENTORIES
INVENTORY
INVESTMENT DECISION
ISSUANCE
JOINT VENTURES
JURISDICTIONS
LACK OF TRANSPARENCY
LEGAL ENTITIES
LEGAL ENTITY
LEGAL RIGHTS
LIABILITY
LIMITED
LIQUIDATION
LIQUIDITY
MAJOR SHAREHOLDERS
MANAGERS
MANDATORY DISCLOSURE
MANDATORY DISCLOSURES
MARKET CAPITALIZATION
MARKET MECHANISMS
MARKET PARTICIPANTS
MARKET PRICE
MARKET REGULATION
MARKET SHARE
MARKET TRANSACTIONS
MARKET VALUATION
MARKET VALUE
MEMBER STATES
MODEL CODE
MODEL CONTRACTS
NATIONAL ASSOCIATION
NUMBER OF SHAREHOLDERS
OPEN JOINT STOCK COMPANIES
OWNERSHIP STRUCTURE
OWNERSHIP STRUCTURES
PARTNERSHIP
PERSONS
POTENTIAL INVESTMENTS
POTENTIAL INVESTORS
PRIVATE COMPANIES
PUBLIC RELATIONS
REGISTRATION OF SECURITIES
REGULATORS
REGULATORY AGENCIES
REGULATORY AUTHORITIES
REGULATORY AUTHORITY
REGULATORY ENVIRONMENT
REGULATORY FRAMEWORK
REGULATORY REQUIREMENTS
RELATED COMPANIES
REORGANIZATION
REPUTATION
RESERVE
RETURN
RIGHTS OF SHAREHOLDERS
RISK FACTORS
RISK MANAGEMENT
SECURITIES
SECURITIES LAW
SECURITIES MARKET
SECURITIES MARKETS
SECURITY HOLDER
SETTLEMENT
SHARE OWNERSHIP
SHARE PRICE
SHAREHOLDER
SHAREHOLDER AGREEMENTS
SHAREHOLDER INTERESTS
SHAREHOLDER RIGHTS
SHAREHOLDERS
SMALLER COMPANIES
STAKEHOLDER
STAKEHOLDERS
STATUTORY REQUIREMENTS
STOCK EXCHANGES
STOCK MARKET
STOCK MARKETS
STOCK OPTION
SUBSIDIARIES
SUBSIDIARY
SUPERVISORY BOARD
SUPERVISORY BOARDS
TAKEOVER
TAKEOVER BID
TAKEOVER BIDS
TAX
TRADE UNION
TRADING SYSTEM
TRANSACTION
TRANSPARENCY
TRUSTS
VALUATION
VALUE OF ASSETS
WARRANTS
WORKING CAPITAL
spellingShingle ACCESS TO CAPITAL
ACCESS TO CAPITAL MARKETS
ACCESS TO INFORMATION
ACCOUNTANT
ACCOUNTING
ACCOUNTING STANDARD
ACCOUNTING STANDARDS
ACCOUNTS RECEIVABLE
ACCRUAL
ACQUISITION
ACQUISITIONS
ACTIVE SECURITIES
ARBITRATION
BALANCE SHEET
BANKRUPTCY
BANKRUPTCY PROCEEDINGS
BENEFICIAL OWNER
BENEFICIAL OWNERS
BID
BIDS
BOARD MEMBER
BOARD MEMBERS
BONDS
BOOK VALUE
BUSINESS ETHICS
BUYBACK
CAPITAL MARKETS
CAPITAL STRUCTURE
CHAMBER OF COMMERCE
CHARTER
CHARTERS
CHECKS
CHIEF ACCOUNTANT
CIVIL CODE
COLLECTIVE
COLLECTIVE BARGAINING
COLLECTIVE BARGAINING AGREEMENTS
COMMON SHARES
COMPANY
COMPANY LAW
COMPANY OFFICIALS
CONFIDENTIAL INFORMATION
CONFIDENTIALITY
CONFLICTS OF INTEREST
CONFLICTS OF INTERESTS
CONSOLIDATION
CONTRACTUAL ARRANGEMENTS
CONTRACTUAL OBLIGATION
CONTROLLING SHAREHOLDERS
CONVERTIBLE BONDS
CORPORATE BEHAVIOR
CORPORATE CONDUCT
CORPORATE CONFLICTS
CORPORATE GOVERNANCE
CORPORATE GOVERNANCE CODE
CORPORATE GOVERNANCE CODES
CORPORATE GOVERNANCE PRINCIPLES
CORPORATE GOVERNANCE REFORM
CORPORATE INSIDERS
CORPORATE SECURITIES
CORPORATION
COST OF CAPITAL
CREDIBILITY
CREDITORS
CURRENCY
DEBENTURES
DEBTORS
DEBTS
DEGREE OF RISK
DERIVATIVES
DISCLOSURE OBLIGATIONS
DISCLOSURE OF INFORMATION
DISCLOSURE REQUIREMENTS
DISSEMINATION OF INFORMATION
EMERGING MARKETS
ENFORCEMENT MECHANISMS
EQUAL TREATMENT
EQUITY SECURITY
EXCHANGE ACT
FAIR VALUE
FIDUCIARY DUTIES
FINANCE CORPORATION
FINANCIAL DISCLOSURE
FINANCIAL INFORMATION
FINANCIAL INSTRUMENTS
FINANCIAL MARKET
FINANCIAL MARKETS
FINANCIAL REPORTS
FINANCIAL STATEMENTS
FINANCIAL SYSTEM
FINANCIAL TRANSPARENCY
FIXED ASSETS
FRAUD
FULL DISCLOSURE
FUTURE PROSPECTS
GLOBAL CORPORATE GOVERNANCE
GLOBAL ECONOMY
GOOD CORPORATE GOVERNANCE
GOVERNANCE PRACTICES
GOVERNANCE SYSTEM
HOLDING
HOLDING COMPANIES
HOLDINGS
INCOME
INDIVIDUALS
INFORMATION DISCLOSURE
INSIDER DEALING
INSIDER TRADING
INSTITUTIONAL INVESTORS
INSURANCE
INTANGIBLE
INTANGIBLE ASSETS
INTERESTED PARTIES
INTERESTS OF SHAREHOLDERS
INTERNATIONAL ACCOUNTING STANDARD
INTERNATIONAL BUSINESS
INTERNATIONAL CAPITAL
INTERNATIONAL CAPITAL MARKETS
INTERNATIONAL FINANCE
INTERNATIONAL INVESTMENT
INVENTORIES
INVENTORY
INVESTMENT DECISION
ISSUANCE
JOINT VENTURES
JURISDICTIONS
LACK OF TRANSPARENCY
LEGAL ENTITIES
LEGAL ENTITY
LEGAL RIGHTS
LIABILITY
LIMITED
LIQUIDATION
LIQUIDITY
MAJOR SHAREHOLDERS
MANAGERS
MANDATORY DISCLOSURE
MANDATORY DISCLOSURES
MARKET CAPITALIZATION
MARKET MECHANISMS
MARKET PARTICIPANTS
MARKET PRICE
MARKET REGULATION
MARKET SHARE
MARKET TRANSACTIONS
MARKET VALUATION
MARKET VALUE
MEMBER STATES
MODEL CODE
MODEL CONTRACTS
NATIONAL ASSOCIATION
NUMBER OF SHAREHOLDERS
OPEN JOINT STOCK COMPANIES
OWNERSHIP STRUCTURE
OWNERSHIP STRUCTURES
PARTNERSHIP
PERSONS
POTENTIAL INVESTMENTS
POTENTIAL INVESTORS
PRIVATE COMPANIES
PUBLIC RELATIONS
REGISTRATION OF SECURITIES
REGULATORS
REGULATORY AGENCIES
REGULATORY AUTHORITIES
REGULATORY AUTHORITY
REGULATORY ENVIRONMENT
REGULATORY FRAMEWORK
REGULATORY REQUIREMENTS
RELATED COMPANIES
REORGANIZATION
REPUTATION
RESERVE
RETURN
RIGHTS OF SHAREHOLDERS
RISK FACTORS
RISK MANAGEMENT
SECURITIES
SECURITIES LAW
SECURITIES MARKET
SECURITIES MARKETS
SECURITY HOLDER
SETTLEMENT
SHARE OWNERSHIP
SHARE PRICE
SHAREHOLDER
SHAREHOLDER AGREEMENTS
SHAREHOLDER INTERESTS
SHAREHOLDER RIGHTS
SHAREHOLDERS
SMALLER COMPANIES
STAKEHOLDER
STAKEHOLDERS
STATUTORY REQUIREMENTS
STOCK EXCHANGES
STOCK MARKET
STOCK MARKETS
STOCK OPTION
SUBSIDIARIES
SUBSIDIARY
SUPERVISORY BOARD
SUPERVISORY BOARDS
TAKEOVER
TAKEOVER BID
TAKEOVER BIDS
TAX
TRADE UNION
TRADING SYSTEM
TRANSACTION
TRANSPARENCY
TRUSTS
VALUATION
VALUE OF ASSETS
WARRANTS
WORKING CAPITAL
International Finance Corporation
U.S. Department of Commerce
The Russia Corporate Governance Manual : Part IV. Information Disclosure and Transparency
geographic_facet Europe and Central Asia
Russian Federation
description The Russia corporate governance manual has been divided into and is published in six parts: (i) corporate governance introduced; (ii) good board practices; (iii) shareholder rights; (iv) information disclosure and transparency; (v) special focus section; and (vi) annexes model corporate governance documents. The first four parts contain chapters that focus on core corporate governance issues, such as a company's board structure, information disclosure practices, and shareholder rights. Part five focuses on corporate governance issues of particular importance in the Russian context, namely corporate governance concerns during a company's reorganization, within holding structures, and relating to enforcement. Part six, finally, offers practical tools in the form of model documents, for example company codes, by-laws, and contracts. All issues are closely examined through Russian law and regulations; the Federal Commission for the Securities Market's Code of Corporate Conduct (FCSM Code) Code and, when applicable, internationally recognized best practices. This manual also provides government officials, lawyers, judges, investors, and others with a framework for assessing the level of corporate governance practices in Russian companies. Finally, it serves as a reference tool for the educational institutions that will train the next generation of Russian managers, investors, and policy makers on good corporate governance practices.
format Publications & Research :: Publication
author International Finance Corporation
U.S. Department of Commerce
author_facet International Finance Corporation
U.S. Department of Commerce
author_sort International Finance Corporation
title The Russia Corporate Governance Manual : Part IV. Information Disclosure and Transparency
title_short The Russia Corporate Governance Manual : Part IV. Information Disclosure and Transparency
title_full The Russia Corporate Governance Manual : Part IV. Information Disclosure and Transparency
title_fullStr The Russia Corporate Governance Manual : Part IV. Information Disclosure and Transparency
title_full_unstemmed The Russia Corporate Governance Manual : Part IV. Information Disclosure and Transparency
title_sort russia corporate governance manual : part iv. information disclosure and transparency
publisher Washington, DC
publishDate 2013
url http://documents.worldbank.org/curated/en/2004/09/9350016/russia-corporate-governance-manual-vol-4-6-part-iv-information-disclosure-transparency
http://hdl.handle.net/10986/14740
_version_ 1764426355156451328
spelling okr-10986-147402021-04-23T14:03:13Z The Russia Corporate Governance Manual : Part IV. Information Disclosure and Transparency International Finance Corporation U.S. Department of Commerce ACCESS TO CAPITAL ACCESS TO CAPITAL MARKETS ACCESS TO INFORMATION ACCOUNTANT ACCOUNTING ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTS RECEIVABLE ACCRUAL ACQUISITION ACQUISITIONS ACTIVE SECURITIES ARBITRATION BALANCE SHEET BANKRUPTCY BANKRUPTCY PROCEEDINGS BENEFICIAL OWNER BENEFICIAL OWNERS BID BIDS BOARD MEMBER BOARD MEMBERS BONDS BOOK VALUE BUSINESS ETHICS BUYBACK CAPITAL MARKETS CAPITAL STRUCTURE CHAMBER OF COMMERCE CHARTER CHARTERS CHECKS CHIEF ACCOUNTANT CIVIL CODE COLLECTIVE COLLECTIVE BARGAINING COLLECTIVE BARGAINING AGREEMENTS COMMON SHARES COMPANY COMPANY LAW COMPANY OFFICIALS CONFIDENTIAL INFORMATION CONFIDENTIALITY CONFLICTS OF INTEREST CONFLICTS OF INTERESTS CONSOLIDATION CONTRACTUAL ARRANGEMENTS CONTRACTUAL OBLIGATION CONTROLLING SHAREHOLDERS CONVERTIBLE BONDS CORPORATE BEHAVIOR CORPORATE CONDUCT CORPORATE CONFLICTS CORPORATE GOVERNANCE CORPORATE GOVERNANCE CODE CORPORATE GOVERNANCE CODES CORPORATE GOVERNANCE PRINCIPLES CORPORATE GOVERNANCE REFORM CORPORATE INSIDERS CORPORATE SECURITIES CORPORATION COST OF CAPITAL CREDIBILITY CREDITORS CURRENCY DEBENTURES DEBTORS DEBTS DEGREE OF RISK DERIVATIVES DISCLOSURE OBLIGATIONS DISCLOSURE OF INFORMATION DISCLOSURE REQUIREMENTS DISSEMINATION OF INFORMATION EMERGING MARKETS ENFORCEMENT MECHANISMS EQUAL TREATMENT EQUITY SECURITY EXCHANGE ACT FAIR VALUE FIDUCIARY DUTIES FINANCE CORPORATION FINANCIAL DISCLOSURE FINANCIAL INFORMATION FINANCIAL INSTRUMENTS FINANCIAL MARKET FINANCIAL MARKETS FINANCIAL REPORTS FINANCIAL STATEMENTS FINANCIAL SYSTEM FINANCIAL TRANSPARENCY FIXED ASSETS FRAUD FULL DISCLOSURE FUTURE PROSPECTS GLOBAL CORPORATE GOVERNANCE GLOBAL ECONOMY GOOD CORPORATE GOVERNANCE GOVERNANCE PRACTICES GOVERNANCE SYSTEM HOLDING HOLDING COMPANIES HOLDINGS INCOME INDIVIDUALS INFORMATION DISCLOSURE INSIDER DEALING INSIDER TRADING INSTITUTIONAL INVESTORS INSURANCE INTANGIBLE INTANGIBLE ASSETS INTERESTED PARTIES INTERESTS OF SHAREHOLDERS INTERNATIONAL ACCOUNTING STANDARD INTERNATIONAL BUSINESS INTERNATIONAL CAPITAL INTERNATIONAL CAPITAL MARKETS INTERNATIONAL FINANCE INTERNATIONAL INVESTMENT INVENTORIES INVENTORY INVESTMENT DECISION ISSUANCE JOINT VENTURES JURISDICTIONS LACK OF TRANSPARENCY LEGAL ENTITIES LEGAL ENTITY LEGAL RIGHTS LIABILITY LIMITED LIQUIDATION LIQUIDITY MAJOR SHAREHOLDERS MANAGERS MANDATORY DISCLOSURE MANDATORY DISCLOSURES MARKET CAPITALIZATION MARKET MECHANISMS MARKET PARTICIPANTS MARKET PRICE MARKET REGULATION MARKET SHARE MARKET TRANSACTIONS MARKET VALUATION MARKET VALUE MEMBER STATES MODEL CODE MODEL CONTRACTS NATIONAL ASSOCIATION NUMBER OF SHAREHOLDERS OPEN JOINT STOCK COMPANIES OWNERSHIP STRUCTURE OWNERSHIP STRUCTURES PARTNERSHIP PERSONS POTENTIAL INVESTMENTS POTENTIAL INVESTORS PRIVATE COMPANIES PUBLIC RELATIONS REGISTRATION OF SECURITIES REGULATORS REGULATORY AGENCIES REGULATORY AUTHORITIES REGULATORY AUTHORITY REGULATORY ENVIRONMENT REGULATORY FRAMEWORK REGULATORY REQUIREMENTS RELATED COMPANIES REORGANIZATION REPUTATION RESERVE RETURN RIGHTS OF SHAREHOLDERS RISK FACTORS RISK MANAGEMENT SECURITIES SECURITIES LAW SECURITIES MARKET SECURITIES MARKETS SECURITY HOLDER SETTLEMENT SHARE OWNERSHIP SHARE PRICE SHAREHOLDER SHAREHOLDER AGREEMENTS SHAREHOLDER INTERESTS SHAREHOLDER RIGHTS SHAREHOLDERS SMALLER COMPANIES STAKEHOLDER STAKEHOLDERS STATUTORY REQUIREMENTS STOCK EXCHANGES STOCK MARKET STOCK MARKETS STOCK OPTION SUBSIDIARIES SUBSIDIARY SUPERVISORY BOARD SUPERVISORY BOARDS TAKEOVER TAKEOVER BID TAKEOVER BIDS TAX TRADE UNION TRADING SYSTEM TRANSACTION TRANSPARENCY TRUSTS VALUATION VALUE OF ASSETS WARRANTS WORKING CAPITAL The Russia corporate governance manual has been divided into and is published in six parts: (i) corporate governance introduced; (ii) good board practices; (iii) shareholder rights; (iv) information disclosure and transparency; (v) special focus section; and (vi) annexes model corporate governance documents. The first four parts contain chapters that focus on core corporate governance issues, such as a company's board structure, information disclosure practices, and shareholder rights. Part five focuses on corporate governance issues of particular importance in the Russian context, namely corporate governance concerns during a company's reorganization, within holding structures, and relating to enforcement. Part six, finally, offers practical tools in the form of model documents, for example company codes, by-laws, and contracts. All issues are closely examined through Russian law and regulations; the Federal Commission for the Securities Market's Code of Corporate Conduct (FCSM Code) Code and, when applicable, internationally recognized best practices. This manual also provides government officials, lawyers, judges, investors, and others with a framework for assessing the level of corporate governance practices in Russian companies. Finally, it serves as a reference tool for the educational institutions that will train the next generation of Russian managers, investors, and policy makers on good corporate governance practices. 2013-08-01T19:08:23Z 2013-08-01T19:08:23Z 2004-09-17 http://documents.worldbank.org/curated/en/2004/09/9350016/russia-corporate-governance-manual-vol-4-6-part-iv-information-disclosure-transparency 5-9614-0085-9 http://hdl.handle.net/10986/14740 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank Washington, DC Publications & Research :: Publication Publications & Research :: Publication Europe and Central Asia Russian Federation