Related provisions for LR 13.5.12

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To access the FCA Handbook Archive choose a date between 1 January 2001 and 31 December 2004 (From field only).

LR 13.5.14RRP
A listed company must include, in a financial information table, financial information that covers:(1) the target; and(2) the target'ssubsidiary undertakings, if any.
LR 13.5.18RRP
A listed company must ensure that a financial information table includes, for each of the periods covered by the table:(1) a balance sheet and its explanatory notes;(2) an income statement and its explanatory notes;(3) a cash flow statement and its explanatory notes;(4) a statement showing either all changes in equity or changes in equity other than those arising from capital transactions with owners and distributions to owners;(5) the accounting policies; and(6) any additional
LR App 2.1.2GRP

Section 100 of the Act (Penalties) provides that the FSA must prepare and operate a scheme for ensuring that the amounts paid to it as penalties are applied for the benefit of issuers.

The FSA will allow a permitted deduction from the annual fees of an amount equal to that issuer's share of the amounts paid to the FSA by way of penalties.

The FSA will notify issuers annually of the amount of the permitted deduction for each relevant year.