The Knowledge Base has been updated with the guidance set out in Primary Market Bulletin No. 57.
Date of consultation
17 April 2025
Summary of changes to the Knowledge Base
The Knowledge Base [1]is our repository of non-Handbook commentary that has the status of formal FCA guidance. It is a series of short procedural and technical notes ordered by topic. The notes cover aspects of, among others, the UK Listing Rules[2], Prospectus Regulation Rules[3] and Disclosure Guidance and Transparency Rules[4].
The information aims to help issuers, sponsors and practitioners interpret these rules.
We have made the following changes to the Knowledge Base, following our consultation in Primary Market Bulletin No. 55[5]:
Amending the following existing technical notes:
- Primary Market/TN/506.3 – Periodic financial information and inside information[6]
- Primary Market/TN/507.2 – Structured digital reporting for annual financial statements prepared in accordance with International Financial Reporting Standards[7]
- Primary Market/TN/520.3 – Delaying disclosure/dealing with leaks and rumours[8]
- Primary Market/TN/521.4 – Assessing and handling inside information[9]
- Primary Market/TN/542.3 – Issuer’s obligations[10]
Summary of feedback and changes made
We summarise these matters in Primary Market Bulletin 57.[11]