disclosure materiality

英 [dɪsˈkləʊʒə(r) məˌtɪərɪˈælɪti]

美 [dɪsˈkloʊʒər məˌtɪriˈælɪti]

【经】实质上的资料披露

In this part, author creatively put forwards the constitution requisites of civil liability concerning disclosure are proper liability subjects, materiality of information and causation on the basis of deep analysis of U.S statutory regulation and case law.
本文在深入分析美国证券法和各种司法判例的基础上创造性提出了信息披露民事责任的构成要件为适格的责任主体、证券信息的重要性和因果关系三方面。
Information disclosure standard is one of the most important manifestations of valuable concept in the information disclosure system, in particular, the "materiality" standard is the basic standard which exists in all aspects of the disclosure of information.
信息披露标准是信息披露制度的应有价值理念的最重要的体现之一，尤其是其中的重大性标准更是基础性标准，存在于信息披露的各个方面。
Since the present Chinese securities laws and regulations adopt different criteria of materiality with regard to the disclosure requirement in the primary and secondary market, this chapter argues that an integrated standard of materiality shall replace the dual criteria in the securities information disclosure system.
本章认为，目前我国证券法律法规针对二级市场和一级市场设定不同重大性标准的做法应予改变，应当以统一的重大性标准取代这种二元化的标准。