Disclosures shall be subject to the same level of internal verification as that applicable to the management report included in the investment firm’s financial report.

Disclosures shall be clear. They shall be presented in a form that is understandable to users of information and communicated through an accessible medium. Important messages shall be highlighted and easy to find. Complex issues shall be explained in simple language. Related information shall be presented together.

Disclosures shall be meaningful and consistent over time to enable users of information to compare information across disclosure periods.

Quantitative disclosures shall be accompanied by qualitative explanations and any other supplementary information that may be necessary in order for the users of that information to understand them, noting in particular any significant change in any given disclosure compared to the information contained in the previous disclosures.