A reporting entity that are subject to enhanced disclosure requirements- that is, those requirements that go beyond ordinary disclosures required by a typical reporting entity. Disclosed entities are either listed disclosed entities or unlisted disclosed entities. The specific requirements for disclosed entities broadly include continuous disclosure requirements, bi-annual reporting requirements (half-year reports), and annual reporting requirements (preparation of financial reports for the full financial year).

Continuous disclose requirements may include a requirement to provide information which may have a material impact on the price or value of the entity’s securities. Listed disclosing entities are required to immediately make such a disclosure to the listing exchanges, while unlisted disclosing entities are usually required to make such disclosure to the exchange commissions, within a reasonable period of time.

Examples of disclosing entities are generally any listed entities and listed registered schemes, including those that raise funds by means of a prospectus, those that offer securities other than debentures as consideration for an acquisition of shares in a target company, and such entities whose securities are issued under a compromise or scheme of arrangement.