Tentative Information, Inside Information, Price‐sensitive Information and Materiality

Abstract

The disclosure requirements derived from the Listing Rules either expressly or by implication require disclosure of ‘material’ information. These Rules also contain ample provisions which explicitly require the disclosure of tentative information. The term tentative information predominantly focuses on forward‐looking information, that is, information the verification of which is not objectively ascertainable, either due to a lack of substantiating data or because the information consists primarily of objective evaluations or opinions.

Citation

Besorai, A. (1996), "Tentative Information, Inside Information, Price‐sensitive Information and Materiality", Journal of Financial Crime, Vol. 3 No. 3, pp. 268-271. https://doi.org/10.1108/eb025719