Continuing obligations—financial reporting
Continuing obligations—financial reporting

The following Corporate practice note provides comprehensive and up to date legal information covering:

  • Continuing obligations—financial reporting
  • Legal framework
  • Scope of rules
  • Annual report
  • Annual report—DTR requirements
  • Annual report—LR requirements
  • LR requirements for all premium listed issuers
  • Additional LR requirements for UK issuers
  • Directors' remuneration reports
  • Preliminary statements of annual results and dividend announcements
  • More...

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).

Brexit impact

The operation of the UK listing, prospectus and transparency regime may be affected by Brexit, in particular (for the purposes

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