Disclosure and Transparency Rules

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London Stock Exchange.

The Disclosure and Transparency Rules are regulations which apply to most larger companies on the London Stock Exchange.

They implement a number of EU Directives on transparency, market abuse, accounting and audit.


For the companies which are bound by them, the Disclosure and Transparency Rules are supplementary to the Listing Rules.

Some companies choose to follow the Disclosure and Transparency Rules on a voluntary basis.


The Disclosure and Transparency Rules are published by the UK's Financial Conduct Authority.


See also