ABSTRACT
Companies are required to publish information that has relevance to the value of their securities, particularly to their share prices. Typically, this is done in annual reports or trading updates. This information can potentially have a huge positive or negative impact on the value of the company’s securities. Those who have access to this information are in a position to use it to their advantage or the disadvantage of others. This so-called ‘inside information’ is discussed in this chapter. It particularly delves into what is considered to be within the definition of inside information (and what is not) and when it should be disclosed in the jurisdictions of the US, UK, and Kuwait.
