Related provisions for LR 13.5.12A
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A financial information table for a class 1 acquisition2 must cover one of the following reporting periods:(1) a period of three years up to the end of the latest financial period for which the target or its parent has prepared audited accounts; or2(2) a lesser period than the period set out in (1) if the target's business has been in existence for less than three years.22
2If the target has made an acquisition or a series of acquisitions that were made during, or subsequent to, the reporting periods set out in LR 13.5.13 R the listed company must include additional financial information tables so that the financial information presented by the listed company represents at least 75% of the enlarged target for the period from the commencement of the relevant three year reporting period set out in LR 13.5.13R (1) up to the date of the acquisition
(1) The requirements and the process which must be followed to give effect to a proposal for a UCITS merger as specified by Chapter VI of the UCITS Directive (see articles 37 to 48) have been implemented in the United Kingdom by the provisions of Part 4 of the UCITS Regulations 2011. The main features of the regime as set out in those provisions include:(a) the different types of merger operation that will be recognised for a UCITS merger;(b) the need for the FCA to give prior
2A firm may provide information that would otherwise be subject to a contractual or other requirement to keep it in confidence if it is provided for the purposes of anything required to be done in respect of the skilled person's collection or updating of information under section 166A (Appointment of skilled person to collect and update information) of the Act.
Table of rules in FEES 4 that also apply to FEES 13 to the extent that in FEES 4 they apply to fees payable to the FCA.FEES 4 rules incorporated into FEES 13DescriptionFEES 4.2.4RMethod of paymentFEES 4.2.7GR to FEES 4.2.7KRCalculation of periodic fee and tariff base for a firm’s second financial yearFEES 4.2.8RHow FEES 4.2.7R applies in relation to an incoming EEA firm or an incoming Treaty firmFEES 4.2.10RExtension of timeFEES 4.2.11R (first entry only)Due date and changes in