The following Corporate practice note provides comprehensive and up to date legal information covering:
Coronavirus (COVID-19): following the coronavirus outbreak, the Financial Conduct Authority published editions 27 and 28 of Primary Market Bulletin in which it announced that as a temporary measure listed companies would be allowed an extra two months to publish their annual financial reports and an extra one month to publish their half yearly financial reports. In Primary Market Bulletin 31, the FCA confirmed that these temporary measures will, as a minimum, continue to be available to listed companies with financial periods ending before April 2021.
This Practice Note gives a general overview of the financial reporting obligations of a listed company as regards financial reporting under the Listing Rules and the Disclosure Guidance and Transparency Rules (DTR). These obligations are in addition to a company's general legal obligations as regards accounts and reports in its home jurisdiction.
The reporting obligations outlined in this Practice Note focus on the nature, timing and content of financial information required to be published by a company (incorporated in England and Wales, Scotland or Northern Ireland) with securities listed on the Official List of the Financial Conduct Authority (FCA) (Official List) and admitted to trading on the main market for listed securities of the London Stock Exchange (LSE) (Main Market) (issuer).
The operation of the UK listing, prospectus and transparency regime may be affected by Brexit, in particular (for the purposes
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Coronavirus (COVID-19): The guidance detailing normal practice set out in this Practice Note may be affected by measures concerning process and procedure in the civil courts that have been introduced as a result of the coronavirus (COVID-19) pandemic. For guidance, see Practice Note: Coronavirus
Involuntary manslaughter—introductionManslaughter can be classified as either voluntary or involuntary. Voluntary manslaughter consists of those killings which would be murder (because the accused has the relevant mental element—hence the label voluntary manslaughter) but which are reduced to
A certificate of title (also known as a certificate on title) is a particular species of report on title.When solicitors are instructed to investigate title to land (for instance, when land is being acquired or offered up as security), they will write a report on title for their client, which sets
This Practice Note provides a high-level introduction to diversity and inclusion (D&I) and key reasons why it is important to law firms. Specific aspects of D&I are covered in more detail in Practice Notes:•The growing focus on diversity and inclusion (D&I) in law firms•Unconscious bias—law
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