Guidance

1. It is likely that Inside Information will be made known to certain Employees of the Reporting Entity. A Reporting Entity should put in place procedures to ensure that Employees do not disclose such information, whether or not inadvertently, and that Employees are adequately trained in the identification and handling of Inside Information (see Rules 7.2.67.2.7 and associated Guidance).
2. Rule 7.2.3 does not excuse a Reporting Entity from its overriding obligation to disclose Inside Information as soon as possible pursuant to Rule 7.2.1. A Reporting Entity which proposes to delay public disclosure of Inside Information should refer to Rule 7.2.4, which sets out the limited disclosure exceptions permitted.