[(1) Transparency rules may make provision requiring the issuer of transferable securities, in circumstances specified in the rules—
(a) to make public information to which this section applies, or
(b) to notify to the [FCA] information to which this section applies,
or to do both.
(2) In the case of every issuer, this section applies to—
[(a) an annual financial report which complies with subsection (5) and with such other requirements as may be specified;
(aa) in the case of an issuer which is—
(i) a mining or quarrying undertaking, or
(ii) a logging undertaking,
reports complying wi
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