Some issuers need to prepare a DTR 4.3A report on payments to governments. Learn more about filing these reports and schema requirements.
Issuers who are active in the extractive or logging of primary forest industries and whose transferable securities are admitted to trading on a UK regulated market have to prepare a report annually on payments made to governments for each financial year.
These rules are set out in DTR 4.3A[1].
Issuers in scope who must prepare a DTR 4.3A report on payments to governments are required by DTR 4.3A.10R to:
- file the report on payments to governments with us by uploading it to the national storage mechanism[2]
- ensure the report is filed in XML (extensible markup language) format using the schema provided below
Download the schema
- Extractive Report Schema Definition[3] (1 August 2016) (XSD)
- ISO Country Code Schema[4] (1 August 2016) (XSD)
- ISO Currency Codes[5] (1 August 2016) (XSD)
The above filing requirements are in addition to the requirements for the disclosure, dissemination and filing of regulated information in DTR 6. As reports on payments to governments are regulated information for the purposes of DTR 6, issuers must file the report in XML format and in human readable format.