the statement must be published as soon as possible after it has been approved by the board;
the statement must be agreed with the company's auditors prior to publication;
the statement must 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;
the statement must give details of the nature of any likely modification or emphasis-of-matter paragraph2 that may be contained in the auditors'2 report required to be included with the annual financial report; and2
the statement must include any significant additional information necessary for the purpose of assessing the results being announced.
A listed company must notify a RIS as soon as possible after the board has approved 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:
The FCA may authorise the omission of information required by LR 9.7A.1 R or LR 9.7A.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.1