disclosable

Disclosable is an adjective meaning capable of being disclosed, or information or items that may be disclosed under policy, law, or practice. It is commonly used in governance, compliance, and regulatory contexts to identify material that may need to be revealed to others.

In corporate and legal settings, disclosable items include facts, transactions, or documents that must be reported to regulators, boards, auditors, or the public. The term helps distinguish what can be shared from what is protected by confidentiality or privacy rules. A disclosure obligation may arise from statutes, listing rules, or internal policies, but “disclosable” does not by itself impose a duty to disclose; it indicates that disclosure is permissible or required under applicable rules.

The concept is often applied to phrases such as disclosable interests, disclosable transactions, and disclosable defects. For example, a disclosable liability is one that should be disclosed in financial statements if material to users’ understanding of the company’s position. Conversely, information that is non-disclosable is typically protected as confidential or otherwise restricted from disclosure.

Etymology and usage notes: disclosable is built from disclose plus the suffix -able, indicating capability or suitability. The term is more common in British English and in professional contexts such as law, finance, and compliance, where clear disclosure standards govern reporting requirements.

See also: disclosure, disclosure requirements, transparency, confidentiality, due diligence, materiality.