The following Corporate guidance note provides comprehensive and up to date legal information covering:
Produced in partnership with Tessa Park of Kingston Smith. This Practice Note discusses the requirements of the Disclosure Guidance and Transparency Rules in relation to a company’s annual financial report and the related statutory regime. It also considers the requirements in relation to a company active in the extractive industries to file reports annually in relation to payments to governments.
The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports. For the purposes of this note, the principal change relates to the companies to which DTR 4 will apply in a no deal scenario. For further details see the section headed Scope of DTR 4 below.
Companies subject to the Disclosure Guidance and Transparency Rules (DTRs) of the Financial Conduct Authority (FCA) must disclose and report on their financial information more promptly, more frequently and in greater detail than those companies that are subject solely to the provisions of the Companies Act 2006 (CA 2006).
This Practice Note summarises the requirements of the DTRs in relation to periodic financial reporting, focusing on the provisions of DTR 4 in relation to the publication of the annual financial report.
DTR 4, along with DTR 1A, DTR 5 and DTR 6, were added to what were then the Disclosure Rules
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