Listing Rules requirements—the annual financial report
Listing Rules requirements—the annual financial report

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

  • Listing Rules requirements—the annual financial report
  • Brexit impact
  • Interaction with the DTRs
  • Interaction with the Companies Act 2006
  • Scope of Chapter 9
  • Annual financial report—information requirements for all companies
  • Annual financial report—additional requirements for UK companies
  • Annual financial report—additional information requirements for overseas companies
  • Auditors’ report on the annual financial report
  • Strategic report with supplementary information
  • more

Chapter 9 of the Listing Rules (LRs) of the Financial Conduct Authority (FCA) imposes various continuing obligations on a company with a premium listing of equity shares (terms in bold are defined in the FCA Handbook Glossary) which must be observed by the company in order to maintain its listing on the Official List. For the difference between a premium listing and a standard listing see Practice Note: The UK listing regime.

LR 9.8 requires the disclosure of certain financial information by a premium listed company in its annual financial report.

The LR 9.8 requirements for UK and overseas premium listed companies are discussed below, along with an outline of the Listing Rules applicable to annual financial reports of other listed entities, and a summary of the changes proposed by the FCA in its current consultations.

References in this note to UK companies are to companies incorporated in England and Wales, Scotland and Northern Ireland (but not the Channel Islands or the Isle of Man) and references to overseas companies are to companies incorporated outside the UK.

Brexit impact

The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports. For the purposes of this note, the principal change relates to the proposed treatment by the FCA of EEA States and