DTR Resource Note—DTR 4—Periodic Financial Reporting
DTR Resource Note—DTR 4—Periodic Financial Reporting

The following Corporate guidance note provides comprehensive and up to date legal information covering:

  • DTR Resource Note—DTR 4—Periodic Financial Reporting
  • Index
  • Setting the scene
  • Brexit impact
  • DTR 4—Periodic financial reporting
  • DTR 4.1 Annual financial report
  • DTR 4.1.4 R—Publication of annual financial report
  • DTR 4.1.6 R—Brexit and use of IFRS in audited financial statements
  • DTR 4.1.7 R—auditors used by non-EEA issuers
  • DTR 4.1.12 R & DTR 4.1.13 R—Responsibility statements
  • more

This Resource Note outlines the main provisions of Chapter 4 of the Disclosure Guidance and Transparency Rules (DTR 4), which deals with the periodic financial reporting requirements for an issuer whose transferable securities are admitted to trading on a regulated market and whose home state is the United Kingdom (UK). It highlights relevant commentary, analysis and resources to assist with the interpretation of, and provide practical guidance on the application of DTR 4.

Materials covered in this Resource Note include, where relevant:

  1. the Financial Conduct Authority (FCA) Handbook

  2. FCA Guidance in the UK Listing Authority (UKLA) Knowledge Base—Procedural notes and Technical notes (which constitute formal and binding guidance on the FCA)

  3. FCA consultation papers, discussion papers and policy, feedback statements and warnings

  4. Primary Market Bulletins and other publications

  5. former UKLA technical and procedural notes and the UKLA's newsletter List!, where still relevant to the interpretation or application of a provision

  6. EU Directives and directly applicable EU Regulations

  7. material published by the European Securities and Markets Authority (ESMA)

  8. Lexis®PSL and LexisLibrary resources


Setting the scene

DTR 4.1— Annual financial report

DTR 4.1.12 R & DTR 4.1.13 R—Responsibility statements

DTR 4.2—Half-yearly financial reports

DTR 4.2.7 R (2)—Half-yearly financial reports

DTR 4.2.10 R & DTR 4.2.11 R—Responsiblity statements

DTR 4.3 R—Interim management statements (last in force on 6 November 2014)

DTR 4.4 R—Exemptions