In accordance with section 89O(1) of the Financial Services and Markets Act 2000 (www.practicallaw.com/7-107-5760), the rules for the purpose of implementing, enabling the implementation of or dealing with matters arising out of or related to, any EU (www.practicallaw.com/6-107-6562) law obligation relating to the corporate governance of issuers who have requested or approved admission to trading of their securities and about corporate governance in relation to such issuers for the purpose of implementing, or dealing with matters arising out of or related to, any EU law obligation. The corporate governance rules are located in chapters 1B, 4 and 7 of the Disclosure and Transparency Rules (www.practicallaw.com/8-209-4955). For further details, see Practice note, UK Corporate Governance Code: disclosure statement in annual reports (www.practicallaw.com/6-502-5356).
The glossary to the FCA Handbook (www.practicallaw.com/5-107-6609) sets out the full definition of this term. When considering this term in the context of financial services, reference should be made to the FCA Handbook glossary definition of corporate governance rules.