Reset to Today

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

Content Options:

Add to favourites

View Options:

More Resources:

External link Handbook Publications

Alternative versions

  1. Point in time
    2018-03-23

class tests

(in LR) the tests set out in LR 10 Annex 1 (and for certain specialist companies, those tests as modified by LR 10.7), which are used to determine how a transaction is to be classified for the purposes of the listing rules.31