DTR 4.3 Interim management statements
Application
Subject to the exemptions set out in DTR 4.4 (Exemptions) this section applies to an issuer:
- (1)
whose shares are admitted to trading; and
- (2)
whose Home State is the United Kingdom.
Publication of interim management statements
The statement required by DTR 4.3.2 R must be made in a period between ten weeks after the beginning, and six weeks before, the end of the relevant six-month period.
[Note: article 6(1) of the TD]
Content of interim management statements
The interim management statement must contain information that covers the period between the beginning of the relevant six-month period and the date of publication of the statement.
[Note: article 6(1) of the TD]
The interim management statement must provide:
- (1)
an explanation of material events and transactions that have taken place during the relevant period and their impact on the financial position of the issuer and its controlled undertakings, and
- (2)
a general description of the financial position and performance of the issuer and its controlled undertakings during the relevant period.
[Note: article 6(1) of the TD]
An issuer which publishes quarterly financial reports:
- (1)
in accordance with national legislation; or
- (2)
in accordance with the rules of the regulated market; or
- (3)
of its own initiative,
will be taken as satisfying the requirement to make public the statements required by DTR 4.3.2 R.
[Note: article 6(2) of the TD]