3SEC,Plain English Disclosure,17CFR Parts228,229,230,239 and274,[Release Nos.33-7497;34-39593;IC-23011,International Series No.1113;File No.S7-3-97],http://www.sec.gov/rules/final/33-7497.txt,2010年11年16日访问.
4IOSCO,Report On Securities Activity On The InternetⅢ,October2003,at6.
5IOSCO,Investor Disclosure and Informed Decisions:Use of Simplified Prospectuses by Collective Investment Schemes,May2002,at2.
6Financial Services Authority,“Informing Consumers:Product Disclosure at the point of sale”(February2002Consultation Paper).
7Chair Cox,SEC,Proposed Revisions to Executive Compensation and Related Party Disclosures(17January2006),at4,http://www.sec.gov/news/speech/spch011706cc.htm,2010年11年16日访问.
8Louis Loss,Joel Seligman,Fundamentals of Securities Regulation(Fifth Edition),Aspen pubishers,2004,at186.
9COMMISSION REGULATION(EC)No809/2004of29April 2004implementing Directive2003/71/EC of the European Parliament and of the Council as regards information contained in prospectuses as well as the format,incorporation by reference and publication off such prospectuses and dissemination of advertisements,(L149/5),para.30.
10Directive2003/71/EC of the European Parliament and of theCouncil of4November2003on the Prospectus to be Published when Securities are Offered to the Public or Admitted to Trading and Amending Directive2001/34/EC,2003O.J.(L345)art.5(1)-5(2).
