What a company can do is present things in two different ways.

公司只能依据两种准则披露信息

耶鲁公开课 - 金融市场课程节选

If you are a public company, the important thing is you have to do all of the disclosure that Louis Brandeis would have liked; you have to file regular forms with the SEC, disclosing information.

作为一家上市公司,你必须公布所有必要信息,就像是路易斯·布兰代斯曾希望的那样,你必须定期向证交会上交文件,披露公司的信息

耶鲁公开课 - 金融市场课程节选

F.D. stands for full disclosure -this is a SEC regulation.

.D.是指公司财务信息的完全披露,这是证交会的一项规定

耶鲁公开课 - 金融市场课程节选