These rules are set out in DTR4.3A.
Since 1 January 2015, issuers who are active in the extractive or logging of primary forest industries, whose transferable securities are admitted to trading and whose home state is the United Kingdom, have had to prepare a report annually on payments made to governments for each financial year.
After consultation in CP16/8 we have introduced new rules prescribing the format of these reports.
For financial years beginning on or after 1 August 2016, issuers who must prepare a Transparency Directive report on payments to governments must:
- file the report on payments to governments with the FCA
- file the report by uploading it to the national storage mechanism
- ensure the report is filed in XML (extensible markup language) format using the schema provided below.
Download the schema
Extractive Report Schema Definition (1 August 2016) (XSD)
ISO Country Code Schema (1 August 2016) (XSD)
ISO Currency Codes (1 August 2016) (XSD)