FCA Handbook - DTR 1.1 Application and purpose (Disclosure guidance)

[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)]

You are viewing DTR 1.1 Application and purpose (Disclosure guidance) as of . DTR 1.1 Application and purpose (Disclosure guidance) was last updated on 03/06/2025.

Guidance

Related resources

DTR 1.1 Application and purpose (Disclosure guidance)

The 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

The purpose of DTR 1, DTR 2 and DTR 3 is to provide guidance on aspects of the disclosure requirements.

FCA performing functions as competent authority

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 guidance apply include DEPP (Decision Procedure and Penalties Manual) and Chapter 9 of SUP (the Supervision manual).

The following Regulatory Guides are also relevant:

1. The Enforcement Guide (ENFG)

2. [intentionally blank]

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