Reset to Today

To access the FCA Handbook Archive choose a date between 1 January 2001 and 31 December 2004.

Content Options:

Content Options

View Options:

Alternative versions

  1. Point in time
    2006-10-02

LR 9.7 Preliminary statement of annual results and dividends

LR 9.7.1R
  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.

LR 9.7.2R

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.

LR 9.7.3G

The FSA may authorise the omission of information required by LR 9.7.2 R if it considers that disclosure of such information would be contrary to the public interest or seriously detrimental to the listed company, provided that such omission would not be likely to mislead the public with regard to facts and circumstances, knowledge of which is essential for the assessment of the shares.