DTR 4
E792424
DTR 4 is a section of the UK’s Disclosure Guidance and Transparency Rules that sets out detailed requirements for periodic financial reporting and ongoing transparency obligations for listed companies.
Statements (29)
| Predicate | Object |
|---|---|
| instanceOf | section of regulatory rules ⓘ |
| aimsTo |
enhance transparency for investors
ⓘ
ensure timely access to financial information ⓘ promote market integrity ⓘ |
| appliesIn | UK regulated markets ⓘ |
| appliesTo |
issuers with securities admitted to trading on a regulated market
ⓘ
listed companies ⓘ |
| basedOn | EU Transparency Directive (historical origin) NERFINISHED ⓘ |
| concerns |
content of periodic financial reports
ⓘ
deadlines for financial reporting ⓘ responsibility for financial information ⓘ |
| country | United Kingdom ⓘ |
| enforcedBy | Financial Conduct Authority NERFINISHED ⓘ |
| governs | periodic financial reporting obligations of issuers ⓘ |
| jurisdiction | United Kingdom ⓘ |
| language | English ⓘ |
| legalStatus | binding regulatory requirement ⓘ |
| legalSystem | UK securities regulation ⓘ |
| partOf |
Disclosure Guidance and Transparency Rules
NERFINISHED
ⓘ
FCA Handbook NERFINISHED ⓘ |
| regulator | Financial Conduct Authority NERFINISHED ⓘ |
| requires |
availability of financial reports to the public
ⓘ
publication of annual financial reports ⓘ publication of half-yearly financial reports ⓘ timely dissemination of regulated information ⓘ use of approved publication channels for regulated information ⓘ |
| subjectMatter |
financial information disclosure
ⓘ
ongoing transparency obligations ⓘ periodic financial reporting ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.