DTR 6.2 Filing information and use of language
Application
This section applies to:
- (1)
an issuer whose transferable securities are admitted to trading; and4
- (2)
a person who has requested, without the issuer's consent, the admission of its transferable securities to trading on a regulated market.
Filing of information with the FCA
An issuer or person that discloses regulated information must, at the same time, file that information with the FCA. [Note: article 19(1) of the TD]
3Where an issuer or person is required to file regulated information under DTR 6.2.2R, the issuer or person must, at the same time, notify the following to the FCA:
- (1)
the legal entity identifier (LEI) of the issuer concerned; and
- (2)
the classifications relevant to the regulated information using the classes and sub-classes in DTR 6 Annex 1R.
An issuer or person that discloses regulated information may comply with DTR 6.2.2 R by using a primary information provider2 to disseminate the information in accordance with DTR 6.3.
2Language
Regulated information4 must be disclosed in English.
[Note: article 20(1) of the TD]
If transferable securities are admitted to trading without the issuer's consent:
- (1)
DTR 6.2.4 R does4 not apply to the issuer; and
- (2)
DTR 6.2.4 R applies4 to the person who has requested such admission without the issuer's consent.
[Note: article 20(4) of the TD]
English language
Filing annual financial reports
5An issuer must file its annual financial report with the FCA by uploading it to the national storage mechanism.
5For the purposes of DTR 6.2.10R:
- (1)
The FCA expects an issuer to comply with DTR 6.2.10R by filing an annual financial report that the national storage mechanism accepts.
- (2)
The national storage mechanism may reject an annual financial report that has not been prepared in accordance with the reporting format obligations in DTR 4.1.15R to DTR 4.1.22R.
- (3)
If the national storage mechanism rejects a report, it will provide reasons for the rejection.
- (4)
An issuer is expected to resubmit a report that has been rejected within the required timeline.
- (5)
Information on generally accepted taxonomies and associated marking up and filing requirements, and the national storage mechanism, is available in the Markets section of the FCA’s website at https://www.fca.org.uk/markets/company-annual-financial-reporting-electronic-format.