# Additional company information (disclosure(s)), voluntary (elective) information section (part)

- Canonical URL: https://www.gerhardmerk.de/additional-company-information-disclosures-voluntary-elective-information-section-part
- Post ID: 592324
- Modified: 2023-07-25T20:47:15+00:00
- Language: en

## Definition

In annual reports, including those of banks, since around 2000, there has been a sharp increase in the number of long-winded statements on the general business environment, economic developments in the world today and in the future, euphemistic explanations of annual results, and sometimes embarrassing self-congratulations (self-adulation, vaunt) by senior executives, which are also put in the spotlight photographically. The information content of the freestyle section, measured quantitatively in bits, is usually close to zero. - See disclosures, veiled, stock exchange language, information overload, plain language, management commentary, reporting, consistency, substance-over-form principle, understandability, predictions, materiality, reliability, fitness for purpose. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

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