accounting period has the same meaning as in section 5(1) of the Financial Reporting Act 2013

acquire—

administration manager, in relation to a managed investment scheme, means a person to whom a manager of the scheme has contracted some or all of the administration of the scheme

administrator of a financial benchmark means a person that controls the generation and operation of a financial benchmark, including administering and applying the rules or procedures by which a financial benchmark is generated

advertisement,—

agreement includes any contract, arrangement, or understanding

alternative disclosure obligation means any provision of regulations made under section 351 that is stated by those regulations to be an alternative disclosure obligation

applicable auditing and assurance standard has the same meaning as in section 5(1) of the Financial Reporting Act 2013

applicable financial reporting standard has the same meaning as in section 5(1) of the Financial Reporting Act 2013

application, in relation to financial products, includes an offer to acquire the financial products whether in writing or otherwise

associated person or associated has the meaning set out in section 12(1)

audio or visual service means an audio or visual service provided to users of the service by means of telecommunications

authorised body, in relation to a market services licence, means an entity that is authorised under section 400 to provide a market service under the licence

balance date has the same meaning as in section 41 of the Financial Reporting Act 2013

broadcaster has the same meaning as in section 2(1) of the Broadcasting Act 1989

broadcasting has the same meaning as in section 2(1) of the Broadcasting Act 1989

building society has the same meaning as in section 2(1) of the Building Societies Act 1965

business includes any profession, trade, or undertaking, whether or not carried on with the intention of making a pecuniary profit

business rules means the rules for a financial product market that deal with the matters set out in section 328(4)(a) to (d)

civil liability order has the meaning set out in section 484

civil liability provision has the meaning set out in section 485

class, in relation to financial products, has the meaning set out in subsection (3)

client, in relation to a financial advice service or client money or property service, has the meaning set out in clause 2 of Schedule 5

client money or property service has the meaning set out in section 431W(1)

code of conduct or code means the code of professional conduct in force under clause 39 of Schedule 5

company—

complying superannuation fund means a superannuation scheme or workplace savings scheme that is identified as a complying superannuation fund on the register of managed investment schemes (or, if the scheme is identified as a complying superannuation fund in respect of only a section of the scheme, means the scheme in respect of that section)

conduct in relation to a takeover offer—

constitution means,—

consumer credit contract has the same meaning as in section 11 of the Credit Contracts and Consumer Finance Act 2003

continuous disclosure exemption means an exemption or a waiver of a continuous disclosure provision or provisions of the listing rules of the licensed market

continuous disclosure obligation means an obligation under section 270 and any listing rules with which that section requires compliance

continuous disclosure provisions has the meaning set out in section 271

continuous issue PDS means a PDS that—

continuous issuer means an issuer that in the ordinary course of its business continuously offers financial products

contract of insurance has the same meaning as in section 7 of the Insurance (Prudential Supervision) Act 2010

contributor, in relation to a financial benchmark, has the meaning set out in section 448C(4)

controlling owner, in relation to any person, has the meaning set out in section 4 of the Financial Service Providers (Registration and Dispute Resolution) Act 2008 (applied to that person as if it were a financial service provider even if it is not)

convertible note has the same meaning as in section YA 1 of the Income Tax Act 2007

co-operative company means a company registered as a co-operative company under the Co-operative Companies Act 1996

court means, in relation to any matter, the court before which the matter is to be determined (see section 538, which confers exclusive jurisdiction on the High Court in proceedings other than proceedings for offences)

credit union has the same meaning as in section 2 of the Friendly Societies and Credit Unions Act 1982

custodial service has the meaning set out in section 431W(2)

custodian means,—

dealing, in relation to financial products,—

debt security has the meaning set out in section 8(1)

defined benefit scheme means a scheme that operates on the principle of unallocated funding, and includes a scheme under which contributions are not allocated on a defined basis to individual members

derivative has the meaning set out in section 8(4)

derivatives issuer means a person that is in the business of entering into derivatives

DIMS facility means an agreement for the provision of a discretionary investment management service

DIMS licensee has the meaning set out in section 432A(3)

direction order means an order under section 468

director means,—

disciplinary committee means the disciplinary committee established under clause 49 of Schedule 5

disclosure document means any of the following:

discretionary investment management service or DIMS has the meaning set out in section 432A(1)

dispose of—

distribute includes—

document has the same meaning as in section 4(1) of the Evidence Act 2006

employee share purchase scheme means a scheme established by an entity under which employees or directors of the entity or of any of its subsidiaries (or other eligible persons referred to in clause 8 of Schedule 1) may acquire specified financial products (as defined in that clause) that are issued by the entity

encourage, in subpart 2 of Part 5, includes incite, counsel, or procure

engaged, in relation to a person who gives financial advice, has the meaning set out in section 431E

engaging in conduct means doing or refusing to do an act, and includes—

entity means any of the following:

equity security has the meaning set out in section 8(2)

exhibiting films to the public means to exhibit to the public films within the meaning of section 2 of the Films, Videos, and Publications Classification Act 1993

financial advice has the meaning set out in section 431C(1)

financial advice product means—

financial advice provider means a person that provides a financial advice service (see section 431D)

financial advice service means the service of giving regulated financial advice as referred to in section 431D

financial adviser—

financial benchmark has the meaning set out subsections (6) and (7)

financial markets—

financial markets legislation means the Acts listed in Schedule 1 of the Financial Markets Authority Act 2011 and the enactments made under those Acts

financial markets participant has the same meaning as in section 4 of the Financial Markets Authority Act 2011

financial product has the meaning set out in section 7 (but in Part 2 has the meaning set out in section 18)

financial product market has the meaning set out in section 309

financial product market licence means a licence issued under subpart 7 of Part 5

financial service—

financial statements has the same meaning as in section 6 of the Financial Reporting Act 2013

FMA means the Financial Markets Authority established by Part 2 of the Financial Markets Authority Act 2011

FMC reporting entity has the meaning set out in section 451

generally accepted accounting practice has the same meaning as in section 8 of the Financial Reporting Act 2013

generally available to the market has the meaning set out in section 232

give, in relation to information or any other matter, includes give by electronic or other means that enable the recipient to readily store the matter in a permanent and legible form

governing document—

group, in Part 7, means a group comprising an FMC reporting entity and its subsidiaries

group financial statements has the same meaning as in section 7 of the Financial Reporting Act 2013

in the business of, in relation to any service or other activity, means carrying on a business of that type (whether or not the business is the person’s only business or the person’s principal business)

indemnify includes relieve, exempt, or excuse from liability, whether before or after the liability arises

independent trustee, in relation to a restricted scheme, means the trustee, or director of a sole corporate trustee, who is the licensed independent trustee for the purposes of the restricted scheme

industrial and provident society means a society registered under the Industrial and Provident Societies Act 1908

information includes documents

information insider has the meaning set out in section 234

infringement fee, in relation to an infringement offence, means the amount prescribed by the regulations as the infringement fee for the offence

infringement notice means a notice issued under section 514

infringement offence means an offence identified in this Act as being an infringement offence

Inland Revenue Acts means the Acts listed in the Schedule of the Tax Administration Act 1994

inside information has the meaning set out in section 234

insolvency event has the meaning set out in subsection (4)

insolvent means that,—

inspection period means the period commencing on the third working day after the day on which notice of intention to inspect is served on the issuer by the person concerned and ending with the eighth working day after the day of service

interim stop order has the meaning set out in section 465