Related provisions for LR 13.5.12A
1 - 7 of 7 items.
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 FSA to give prior
Table of rules in FEES 4that also apply to FEES 7FEES 4 rules incorporated into FEES 7DescriptionFEES 4.2.4 RMethod of paymentFEES 4.2.7B RCalculation of periodic fee and tariff base for a firm's second financial yearFEES 4.2.8 RHow FEES 4.2.7 R applies in relation to an incoming EEA firm or an incoming Treaty firmFEES 4.2.10 RExtension of time FEES 4.2.11 R (first entry only)Due date and changes in permission for periodic feesFEES 4.3.7 RGroups of firmsFEES 4.3.13 RFirms applying