کدال در واقع مخفف عبارت انگلیسی Comprehensive Database Of All Listed Companies بوده که به معنای سامانه یا پایگاه اطلاعات جامع شرکتهای پذیرفته شده(فهرست شده در بورس) است. این سامانه در واقع یک سامانه الکترونیکی است که با اقتباس از سامانههای اطلاعرسانی بورسهای دیگر جهان راهاندازی شده است.
سامانهای برای تحلیل دقیقتر
همانطور که میدانید، یکی از بازارهای مناسب برای سرمایهگذاری، بازار بورس اوراق بهادار است. سرمایهگذاری در این بازار نیازمند اطلاعات و همچنین تحلیلهای سطح کلان و خرد نسبت به شرکتهای ثبت شده در بورس اوراق بهادار است. یکی از ابزارهایی که میتواند به جمعآوری اطلاعات و آگاهی درباره وضعیت و فعالیتهای شرکتهای پذیرفته شده در بورس اوراق بهادار ایران کمک کند، سامانهای به نام کدال است که در ادامه بیشتر درباره آن توضیح میدهیم.
سازمان بورس اوراق بهادار ایران همانند بسیاری از بازارهای سرمایه و بورس دنیا اقدام به ایجاد یک سامانه یا درگاه آنلاین کرده است که براساس مواد قانونی بازار اوراق بهادار جمهوری اسلامی ایران(مصوب آذر ۱۳۸۴)، از حقوق سرمایهگذاران بورس حمایت کند.
حمایت از حقوق سرمایهگذاران
هدف از ایجاد و راهاندازی سامانه کدال، ساماندهی، حفظ و نگهداری و انتشار الکترونیکی اطلاعات مالی و اطلاعات مربوط به سهام(مجامع و…) شرکتهای ثبتشده در بورس اوراق بهادار ایران است. طبق ماده ۲ قانون بازار اوراق بهادار جمهوری اسلامی ایران (مصوب آذرماه ۱۳۸۴)، «سازمان بورس و اوراق بهادار» در راستای حمایت از حقوق سرمایهگذاران و باهدف ساماندهی، حفظ و توسعه بازار شفاف، منصفانه و کارای اوراق بهادار و بهمنظور نظارت بر حٌسن اجرای قانون و بر اساس ماده ۷ همان قانون، اتخاذ تدابیر لازم جهت پیشگیری از وقوع تخلفات در بازار اوراق بهادار و نیز نظارت بر افشای اطلاعات با اهمیت توسط شرکتهای ثبتشده نزد «سازمان» بر عهده هیئتمدیره این سازمان است.
در این خصوص سامانه یکپارچه گردآوری، نظارت و انتشار الکترونیکی اطلاعات به نشانی codal.ir بهمنظور مکانیزه کردن جمعآوری، بررسی و انتشار اطلاعات مالی شرکتهای ثبتشده نزد سازمان و سایر اشخاصی که طبق قانون بازار اوراق بهادار ملزم به گزارش اطلاعات خود هستند، طراحی شده است.
فرآیندهای اصلی سامانه عبارتاند از:
آمادهسازی و ثبت گزارشها بهوسیله ناشران
دریافت و پذیرش گزارشها توسط سامانه
ذخیره و بازیابی گزارشهای دریافتی
تحلیل و نظارت بر گزارشها توسط کارشناسان سازمان
انتشار اطلاعات به عموم
اهداف اصلی طراحی و بهکارگیری این سامانه عبارتاند از:
تسریع در ارائه اطلاعات ناشران اوراق بهادار و افشای عمومی آن
ایجاد سازوکاری جهت تسهیل فرایند تهیه و افشای اطلاعات
ایجاد سازوکارهای بهینه و مناسب گزارشگیری و گزارشگری مبتنی بر اصول جهانی جهت فعالان بازار سرمایه
فراهم آوردن امکان دسترسی آسان استفادهکنندگان به اطلاعیهها
فراهم آوردن امکان نظارت مؤثرتر بر نحوه ارائه و افشای اطلاعات
افزایش شفافیت اطلاعاتی از طریق کاهش دورۀ زمانی تهیه تا انتشار اطلاعات و افزایش دقت در محاسبات و کنترلها
افزایش هماهنگی واحدهای درونسازمانی و برونسازمانی و ارتقای سطح اطلاعرسانی
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