The article is devoted to the elements of the offence of evasion of disclosure or the provision of the information specified in the legislation of the Russian Federation on securities, which poses a direct threat to the social relationships based on transparency of corporate governance. In order to ensure the transparency of the activities of the Corporation it is essential that public corporate information and insider information be the subject to mandatory disclosure, and work-related information that is accessible only to a certain circle of persons be the subject for accordance. It is concluded that the subject of a crime under Art. 1 185 of the Criminal Code is the corporate information of two kinds: 1) information defined in the legislation of the Russian Federation on securities subject to mandatory disclosure; 2) information defined in the legislation of the Russian Federation on securities to be provided. It is noted that, depending on the subject matter, the objective part of the case under consideration is characterized by two types of acts: with regard to the information of the first type, the legislator establishes liability for omissions in the form of malicious evasion of disclosure or provision of information and, in the case of the second type-in action in the form of deliberately incomplete or false information. The author analyzes the concept of avoidance as a special kind of failure to perform obligations imposed upon a person within certain legal relations. Correlation between such characteristics as "malice", "repetition" and "consistency" is provided. Upon this it is suggested that the indication of malice be abandoned in Article 1 185 of the CC, replacing it with a repeated, i.e. the act is committed by a person under administrative punishment for the same act, at a time when it is subjected to an administrative sanction. In addition, the content is mapped to actions such as the provision, distribution and disclosure of the information specified in the legislation of the Russian Federation on securities. The author provides her opinion on changes in the construction of the whole gross evasion of disclosure or the provision of the information specified in the legislation of the Russian Federation on securities, by excluding from its mandatory signs a socially dangerous consequences in the form of large-scale damage. In conclusion, a new edition of Art. 1 185 of the Criminal Code is formulated.