Is disclosed or has been disclosed


From time to time, I read financial reports of listed companies and would like make a summary of each of the financial reports that I have reviewed.

1. Information concerning related party loans is disclosed in the financial report.

2. Information concerning related party loans has been disclosed in the financial report. 

I think both “is disclosed” or “has been disclosed” are correct.  Is it true?  What the differences are?

Thanks

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