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      <title>1.1 Activity: Applying judgment to continuous disclosures by Gia Instructor</title>
      <link>https://padlet.com/governanceinstitute/a6kcsyudipjcx8tl</link>
      <description>Financial reporting</description>
      <language>en-us</language>
      <pubDate>2025-10-23 01:21:40 UTC</pubDate>
      <lastBuildDate>2026-06-14 22:53:04 UTC</lastBuildDate>
      <webMaster>hello@padlet.com</webMaster>
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         <title>Response</title>
         <author></author>
         <link>https://padlet.com/governanceinstitute/a6kcsyudipjcx8tl/wish/3808994364</link>
         <description><![CDATA[<p>I would look at disclosure at the final stage (contracts signed), until this stage agreements and conditions are subject to change and may render the disclosure inaccurate or compromise the negotiations. </p>]]></description>
         <enclosure url="" />
         <pubDate>2026-03-03 01:21:19 UTC</pubDate>
         <guid>https://padlet.com/governanceinstitute/a6kcsyudipjcx8tl/wish/3808994364</guid>
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         <title>I would expect a disclosure to be made when negotiations are close to being finalised but before final contracts have been signed.</title>
         <author></author>
         <link>https://padlet.com/governanceinstitute/a6kcsyudipjcx8tl/wish/3882281898</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2026-04-24 00:47:59 UTC</pubDate>
         <guid>https://padlet.com/governanceinstitute/a6kcsyudipjcx8tl/wish/3882281898</guid>
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      <item>
         <title>DISCLOSURE CONSIDERATIONS </title>
         <author></author>
         <link>https://padlet.com/governanceinstitute/a6kcsyudipjcx8tl/wish/3952107204</link>
         <description><![CDATA[<p>I would consider disclosure only once the negotiations are complete and finalised as any premature disclosure may impact the price of the companies securities throughout the negotiations and undermine them. It also has the potential to undermine the sale price which is not in the interest of the shareholders ahead of finalising an agreement.</p>]]></description>
         <enclosure url="" />
         <pubDate>2026-06-14 09:08:15 UTC</pubDate>
         <guid>https://padlet.com/governanceinstitute/a6kcsyudipjcx8tl/wish/3952107204</guid>
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