LR 9.7 Preliminary statement of annual results and dividends

1. (1)

   A listed company must publish its preliminary statement of annual results as soon as possible after it has been approved.

2. (2)

   A listed company must approve and publish its preliminary statement of annual results within 120 days of the end of the period to which it relates.

A listed company must notify a RIS as soon as possible after the board has approved the following matters:

1. (1)

   a preliminary statement of the annual results, which must:

   1. (a)

      have been agreed with the company's auditors;

   2. (b)

      show the figures in the form of a table, including the items required for a half-yearly report, consistent with the presentation to be adopted in the annual accounts for that financial year;

   3. (c)

      if the auditors report is likely to be modified, give details of the nature of the modification; and

   4. (d)

      include any significant additional information necessary for the purpose of assessing the results being announced; and

2. (2)

   any decision to pay or make any dividend or other distribution on listed equity or to withhold any dividend or interest payment on listed securities giving details of:

   1. (a)

      the exact net amount payable per share;

   2. (b)

      the payment date;

   3. (c)

      the record date (where applicable); and

   4. (d)

      any foreign income dividend election, together with any income tax treated as paid at the lower rate and not repayable.