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From the Laws of Duplicate Bridge:
6. (a) When explaining the significance of partner’s call or play in reply to an opponent’s inquiry (see Law 20), a player shall disclose all special information conveyed to him through partnership agreement or partnership experience, but he need not disclose inferences drawn from his knowledge and experience of matters generally known to bridge players.
From The Introduction to the Alert Procedures:
The objective of the Alert system is for both pairs at the table to have equal access to all information contained in any auction. In order to meet this goal, it is necessary that all players understand and practice the principles of Full Disclosure and Active Ethics. Ethical bridge players will recognize the obligation to give complete explanations. They will accept the fact that any such information is entirely for the benefit of the opponents, and may not be used to assist their own partnership.
From The Introduction to the Alert Definitions:
To ensure full disclosure, however, at the end of the auction and before the opening lead, declarer is encouraged to volunteer to explain the auction (including available inferences).
From the General Conditions of Contest for all ACBL events:
All players have an obligation to disclose their agreements according to the procedures established by ACBL. When asked, a full explanation of the agreement must be provided. Stating the common or popular name of the convention is not sufficient. The opponents need not ask exactly the “right” question. Any request for information should be the trigger. Opponents need only indicate the desire for information — all relevant disclosures should be given automatically. The proper way to ask for information is “Please Explain”.
Players should never offer explanations phrased as “I think it means…” or “I’m taking it as…” If you cannot remember the partnership agreement, say just that. The opponents may wish to call the director. If you cannot remember discussing an agreement in this bidding sequence simply say “It’s undiscussed.” In this situation you are using your best bridge judgment to proceed and the opponents must do the same.