However, an enhanced disclosure may include such additional information, supplied at the Chief Police Officer's discretion.

The disclosure included a $10 million payment, $9 million of which went to the cities and counties that had filed lawsuit.

That disclosure should include the consolidation principles applied.

These disclosures would include a discussion of the factors that played a significant role in determining the useful life of the goodwill.

The disclosures included additional charges related to a restatement of earnings for the last five years.

Generally, this disclosure also must include negative implications of choosing the bid over another alternative.

Nor do recent Republican disclosures include all of the estimated 240 people who gave $100,000 or more to that party.

That disclosure clearly would include a twin-tubbed gondola.

Complete disclosure should include not only salaries, but also fees, invitations to dinner, etc.

While such disclosure may also include forward-looking information, it is the material information about the completed fiscal period that triggers Item 12.