In accordance with sections 73A(1) and 89O(1) of the Financial Services and Markets Act 2000, the rules made by the Financial Conduct Authority relating to the corporate governance of issuers who have requested or approved admission of their securities to trading on a regulated market. The corporate governance rules are located in chapters 1B, 4 and 7 of the Disclosure Guidance and Transparency Rules. For further details, see Practice note, UK Corporate Governance Code: disclosure statement in annual reports.

The FCA Handbook glossary 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.