Availability of Accounts

Listing Rule 6.6.2.2(e) states that the annual report and accounts of an issuer must “be lodged with the Authority…with an announcement to be displayed by the Authority on its website”.

Listing Rule 7.6(5)(b)(i) states that a copy of the annual report and accounts within six months of the end of the financial period to which such report and accounts relate “must be submitted to the Authority… with an announcement for display by the Authority on its website”.

Listing Rule 6.6.4.5 states that “the issuer must supply the Authority with a copy of the interim report…and forward an announcement for display by the Authority on its website”.

Listing Rule 7.6(5)(b)(ii) states that a copy of the interim report within four months of the end of the financial period to which such report and accounts relate “must be submitted to the Authority… with an announcement for display by the Authority on its website”.

Listing Rule 8.5.1 states that “as soon as practicable following publication of the annual report and accounts, the issuer shall send one copy…to the Authority, and publish a copy on the Authority's website”.

Where the Authority agrees to the annual report and accounts and/or interim report being linked to the company’s website or another party’s website, these accounts must be publicly available for at least five years from the date of publication.

For more information please contact us.