Related provisions for LR 13.5.25

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LR 13.5.22RRP
An accountant's opinion must set out whether, for the purposes of the class 1 circular, the financial information table gives a true and fair view of the financial matters set out in it.22
LR 13.5.27RRP
(1) LR 13.5.27R (2) applies where the target is:22(a) admitted to trading on a regulated market; or2(b) a company whose securities are either listed on an investment exchange that is not a regulated market or admitted to a multilateral trading facility, where appropriate standards as regards the production, publication and auditing of financial information are in place;22and none of the financial information included in the target'sfinancial information table is subject to a modified
LR 13.5.30RRP
If a class 1 circular includes half-yearly or quarterly or other interim financial information for the target, the financial information should be presented in accordance with LR 13.5.4R (1) and be accompanied by a confirmation from the directors of the consistency of the accounting policies with those of the issuer, except:22(1) where LR 13.5.27R (1) applies, the financial information should be presented in accordance with LR 13.5.27R (2) except that no accountant’s opinion is