The Disclosure Guidance and Transparency Rules sourcebook containing the Disclosure Guidance given in the Financial Conduct Authority Handbook and contained within DTR 1-3.
The DTRs also include:
• the Transparency Rules relating to the notification and dissemination of information in respect of issuers of transferable securities and relating to major shareholdings.
• Corporate Governance Rules (DTR 1B, 4 and 7) for the purpose of implementing or dealing with matters regarding any EU law obligation relating to the corporate governance of issuers who have requested or approved admission to trading of their securities and about corporate governance in relation to such issuers for the purpose of implementing, or dealing with matters regarding any EU law obligation.
• rules relating to primary information providers.
When considering this term in the context of financial services, reference should be made to the FCA Handbook glossary definition of DTR.