term:

Disclosure

disclosure n

: an act or instance of disclosing: as
a : a lender’s revelation of information to a consumer under the Truth in Lending Act that enables the consumer to make an intelligent decision about the loan
b : the revelation to investors of financial information about a corporation or municipality and about the security it is offering for sale see also prospectus, registration statement NOTE: Disclosure is required for a public offering.
c : revelation by a corporate insider (as an officer) for approval of a business transaction that involves self-dealing
d : a debtor in bankruptcy’s revelation to creditors of a bankruptcy plan