He did disclose her position with the Clinton campaign.
Mr. Emanuel plans to disclose his position on city finances in a speech sometime in February, said Ben LaBolt, his spokesman.
In the US, for example, companies must disclose the subject of their lobbying, but do not have to disclose the position that they are lobbying for.
As for Mr. Ackman, he is not required by securities laws to disclose his position in shorting, or betting against, a company's stock.
Castorama's chief executive, Jean-Hugues Loyez, said Schroder Salomon failed to disclose its position as adviser to Compass Group P.L.C., whose chairman, Francis Mackay, above, also is chairman of Kingfisher.
And the disclosures themselves represent only a snapshot in time: an investor could sell shares a day before having to disclose a position and buy them back a day after the disclosure requirement.
Mr. Ackman, a brilliant investor by any measure, is already up a couple of hundred million dollars, and because securities regulations do not require him to disclose his position, he may already have taken money off the table.
In 2010 the hedge fund titans Steve Roth and Bill Ackman bought 27% of J.C. Penney before having to disclose their position; Penney's CEO, Mike Ullman, discovered the raid only when Roth telephoned him about it.
Levin fails to disclose that position during his Newsweek health care coverage, which argues that reform is a "political risk" for Democrats, (his political opponents).
