Filings & regulation
Material information
Information a reasonable investor would consider important in deciding whether to trade.
How it works
Materiality is the threshold that triggers disclosure obligations and defines insider dealing. It is judged by significance to a decision, not by size alone.
Rules requiring simultaneous disclosure to all investors exist so that selective briefing of favoured analysts is prohibited.
Related terms
- Insider dealing and disclosureTrading by company insiders, which is legal when disclosed and illegal when based on private information.
- Material event filingA filing disclosing a significant event promptly, outside the normal reporting schedule.
- Regulatory filingA document a company or investor is legally required to submit and make public.
More in Filings & regulation
- Quarterly report
- Know your customer
- Suitability and appropriateness
- Investor compensation scheme
- Annual report
- Institutional investor
- Financial statements
- Form 13F
All 12 Filings & regulation terms · The full glossary, 433 terms
Educational reference only. Nothing here is investment advice or a recommendation to buy or sell anything, and tax treatment depends on your own circumstances and the country you are in.