Related provisions for DTR 4.1.5
1 - 2 of 2 items.
(1) If an issuer is required to prepare consolidated accounts6,the audited financial statements must comprise:(a) consolidated accounts prepared in accordance with UK-adopted IFRS6, and(b) accounts of the parent company prepared in accordance with the law of the United Kingdom6.[Note: article 4(3) of the TD](2) If an issuer is not required to prepare consolidated accounts, the audited financial statements must comprise accounts prepared in accordance with the law of the United
(1) The6 financial statements must be audited in accordance with Part 16 of the Companies Act 20066.(2) [deleted]6(3) The audit report, signed by the person or persons responsible for auditing the financial statements must be disclosed in full to the public together with the annual financial report.[Note: article 4(4) of the TD](4) An issuer which is a UK-traded third country company6 within the meaning of section 1241 of the Companies Act 2006 must ensure that the person who
The management report required by DTR 4.1.8 R must also give an indication of:(1) any important events that have occurred since the end of the financial year unless those events are:4(a) 4reflected in the issuer’s profit and loss account or balance sheet; or(b) 4disclosed in the notes to the issuer’s audited financial statements;(2) the issuer's likely future development;(3) activities in the field of research and development;(4) the information concerning acquisitions of own
(1) If the half-yearly financial report has been audited or reviewed by auditors pursuant to the Financial Reporting Council 2guidance on Review of Interim Financial Information, the audit report or review report must be reproduced in full.(2) If the half-yearly financial report has not been audited or reviewed by auditors pursuant to the Financial Reporting Council 2guidance on Review of Interim Financial Information, an issuer must make a statement to this effect in its report.[Note: