But the law--the SEC requires that they at least present the standard earnings definitions for all these things Now another--let me just mention off balance sheet accounting.

不过,证交会规定他们至少要披露,各项收益标准定义,另一个内容,表外业务会计核算

耶鲁公开课 - 金融市场课程节选

Under Louis Brandeis -Brandeis wanted companies to always present the information, but for him it always meant presenting a document, so they had something called a prospectus, for example.

路易斯·布兰代斯...,他希望公司能够始终提供信息,在他那个时代,是指提供文档,比如当时称为招股说明书一类的文件

耶鲁公开课 - 金融市场课程节选