Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.

DTR 1.1 Application and purpose (Disclosure 5guidance)2

[Note: ESMA has also issued guidelines under article 16(3) of the ESMA Regulation covering ‘Alternative Performance Measures’. See ESMA guidelines: ESMA Guidelines on Alternative Performance Measures, 5 October 2015 (ESMA/2015/1415)6.]
DTR 1.1.1GRP

5The disclosure requirements and the disclosure guidance apply to all persons to whom the FCA is obliged to apply the provisions of the Market Abuse Regulation relating to disclosure under article 22 of that Regulation.

Purpose

DTR 1.1.2GRP

The purpose of DTR 1, DTR 2 and DTR 35 is to provide guidance on aspects of the disclosure requirements.5

FCA performing functions as competent authority

DTR 1.1.3GRP

Other relevant parts of Handbook

Note: Other parts of the Handbook that may also be relevant to persons to whom the disclosure requirements and the disclosure guidance5 apply include DEPP (Decision Procedure and Penalties Manual)3 and 3Chapter 9 of SUP (the Supervision manual).

The following Regulatory Guides are also relevant:3

1. The Enforcement Guide (EG)3

2. [intentionally blank]3

Note: A list of regulated markets can be found on the FCA website.

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