DTR 2
E790460
DTR 2 is a section of the UK’s Disclosure Guidance and Transparency Rules that sets out key requirements for the timely disclosure of inside information by listed companies.
Statements (45)
| Predicate | Object |
|---|---|
| instanceOf |
UK financial regulation provision
ⓘ
section of regulatory rules ⓘ |
| aimsTo |
ensure equal access to information for investors
ⓘ
reduce information asymmetry in the market ⓘ |
| allows | delayed disclosure of inside information in limited circumstances ⓘ |
| appliesOn |
multilateral trading facilities
ⓘ
organised trading facilities ⓘ regulated markets ⓘ |
| appliesTo |
issuers of financial instruments
ⓘ
listed companies ⓘ |
| citationForm | DTR 2 ⓘ |
| complements | UK Market Abuse Regulation NERFINISHED ⓘ |
| conditionForDelay |
confidentiality of inside information must be ensured
ⓘ
delay must not mislead the public ⓘ issuer must be able to justify delay to the FCA ⓘ |
| containedIn | FCA Handbook NERFINISHED ⓘ |
| country | United Kingdom ⓘ |
| enforcedBy | Financial Conduct Authority NERFINISHED ⓘ |
| governs | public announcements of price-sensitive information ⓘ |
| jurisdiction | United Kingdom ⓘ |
| language | English ⓘ |
| legalBasis | UK Market Abuse Regulation framework NERFINISHED ⓘ |
| nonComplianceConsequences |
financial penalties
ⓘ
public censure ⓘ regulatory sanctions ⓘ |
| obligation |
ensure accuracy and completeness of disclosed information
ⓘ
ensure disclosures are clearly identified as inside information ⓘ maintain records of decisions to delay disclosure ⓘ notify the FCA of delayed disclosure when information is eventually disclosed ⓘ |
| partOf | Disclosure Guidance and Transparency Rules NERFINISHED ⓘ |
| purpose |
ensure timely disclosure of inside information
ⓘ
prevent market abuse ⓘ protect market integrity ⓘ |
| regulator | Financial Conduct Authority NERFINISHED ⓘ |
| regulatoryType | secondary legislation guidance and rules ⓘ |
| relatedConcept |
inside information
ⓘ
insider lists ⓘ market abuse ⓘ |
| requires |
immediate disclosure of inside information to the public
ⓘ
issuers to announce inside information as soon as possible ⓘ simultaneous disclosure of inside information to all investors ⓘ use of effective dissemination channels for announcements ⓘ |
| sector | financial services regulation ⓘ |
| subjectMatter |
disclosure of inside information
ⓘ
market transparency ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.