Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Disclosure Guidance definition

What does Disclosure Guidance mean? Non-binding fca guidance in the disclosure Guidance and Transparency Rules (DTR) sourcebook on how issuers and persons discharging managerial responsibilities (PDMRs) should disclose and control inside information and notify PDMR transactions. It is not a statutory definition but explanatory guidance that sits alongside the DTR rules and supports compliance with UK MAR (notably Articles 17–19 on public disclosure of inside information, insider lists and PDMR dealings). It forms part of the continuing obligations regime for issuers with securities admitted to trading on a UK regulated market and, insofar as UK MAR applies, other UK trading venues. Key features...

FCA DTR 4 and 4.3A: UK annual financial report content, publication, directors’ responsibility statements, liability and extractives payments disclosures for listed issuers

Published by a LexisNexis Corporate expert

Practice notes

STOP PRESS:

A major overhaul of the UK listing framework took effect on 29 July 2024, involving the abolition of the premium and standard listing segments and the introduction of a single listing category for equity shares in commercial companies. The commercial companies category is strongly disclosure‑led and sits alongside other categories, including those for shell companies, secondary listings and closed ended investment fund categories, among others. A new UK Listing Rules sourcebook took effect to deliver these reforms, and the former Listing Rules sourcebook was also withdrawn concurrently. For further information and background, see Practice Note: Reform of the UK listing regime—fundamentals. This Practice Note reflects the regime as it stood before 29 July 2024. It explains the requirements of the Disclosure Guidance and Transparency Rules concerning a company’s annual financial report and, in relation to that report, the associated statutory framework, as well as the related statutory regime. It also covers the obligations on companies operating in the extractive industries to file yearly reports each year regarding payments to governments. Owing to Brexit, a number of changes have arisen for accounting periods starting on or after 31 December 2020, some of which are noted below...

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Tessa Park

Moore Kingston Smith

Tessa is technical partner of Kingston Smith LLP where she is responsible for preparing and presenting technical guidance and training on all aspects of financial reporting including FRS 102 and International Financial Reporting Standards (IFRS). Prior to joining Kingston Smith from a technical role within the mid tier, she worked with growing and entrepreneurial businesses, including listed companies, in a number of roles including as an audit manager in a Big Four firm....

Web page updated on 21/05/2026

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