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12 CFR 205. This description should not be interpreted as a comprehensive statement of the regulation. Rather, it is intended to give a broad overview of the regulation's requirements. The full regulation is available on the Government Printing Office web site.
20 F. Effectiveness of mandatory disclosure 37. Amongst the OECD and G20 countries, mandatory disclosure rules have been introduced inthe United States, Canada, South Africa, the United Kingdom, Portugal, Ireland, Israel, and Korea. In 1984, the US first introduced such rules, which have undergone many changes since.