Disclosure and Transparency Rules
From ACT Wiki
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.
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.