| 单词 | Non-disclosure |
| 释义 | 不披露 The failure to reveal, divulge or uncover. Agency - The failure of an agent to disclose either the name or the existence of the principal. In general an undisclosed principal may intervene on the contract made between the agent and the third party: he may sue and be sued: The Mahkutai [1993] 2 HKC 7 (CA). There is no duty to disclose the name of an undisclosed principal: Hellenic Reliance Insurance SA v Grand Union Insurance Co Ltd [1989] 2 HKC 533. However, an undisclosed principal may not intervene if the contract contains a material personal element because the third party trusts the agent only: Hanstown Properties Ltd v Green (1977) 246 Estates Gazette 917 (CA). See also Agency; Agent; Principal; Third party; Undisclosed principal. Corporations - The failure to disclose material or immaterial facts, usually in circumstances in which a duty of disclosure arises. In relation to companies, where bodies corporate are listed or unlisted as disclosing entities, statutory duties of disclosure arise. A general requirement that a prospectus issued in connection with unlisted securities contain all such information as a reasonable person would reasonably require for the purpose of making a valid and justifiable assessment of the assets and liabilities of the company, its financial position, profits and losses and the prospects of the issuer of the securities and the rights attaching to those securities: Listing Rules para 2.03(3). There are general exemptions, the most significant of which is the requirement of ‘materiality’. A duty of continuous disclosure also applies in the case of companies subject to the continuous disclosure regime. See also Material omission. 沒有揭露、泄露或透露。 代理 - 代理人沒有披露委託人的名字或委託人的存在者。概括而言，未經披露委託人可干預由代理人與第三者之間簽訂的合約：他可起訴與被起訴：The Mahkutai [1993] 2 HKC 7 (上訴法庭)。代理人沒有責任披露未經披露委託人的名字：Hellenic Reliance Insurance SA v Grand Union Insurance Co Ltd [1989] 2 HKC 533。但倘若合約包含實質的個人元素，如第三者僅信任代理人一人，則未經披露委託人不可作出干預：Hanstown Properties Ltd v Green (1977) 246 Estates Gazette 917 (上訴法院)。另見 Agency; Agent; Principal; Third party; Undisclosed principal。 法團 - 一般在負有披露責任的情形下，沒有披露具關鍵性的事實或不具關鍵性的事實。就公司而言，凡為披露實體的上市或非上市之法人團體，均負有法定披露責任。與非上市公司有關而發行的招股書，包含所有一名合理人士會合理地為作出有效及有理由的評估公司的資產及負債需要，財務狀況，利潤及損失，及證券發行人的前景，及附於證券的權利：《上市規則》第2.03(3)段。這規則的一般豁免最重大的為「關鍵性」的規定。持續披露的責任亦適用於受持續披露制度限制的公司。另見 Material omission。 |
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