Related provisions for LR 13.5.25
1 - 1 of 1 items.
An accountant's opinion must set out:(1) 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; and(2) whether the financial information table has been prepared in a form that is consistent with the accounting policies adopted in the listed company's latest annual accounts.
(1) This rule applies if the target is:(a) admitted to trading; or(b) a company whose securities are listed on an overseas investment exchange or admitted to trading on an overseasregulated market;and a material adjustment needs to be made to the target's financial statements to achieve consistency with the listed company's accounting policies.(2) A listed company must include the following in the class 1 circular:(a) a reconciliation of financial information on the target, for
If the target of an acquisition has published half-yearly or quarterly financial information subsequent to the period set out in LR 13.5.13R (1) or (2), such financial information must be:(1) reproduced in the class 1 circular; and(2) reconciled in accordance with LR 13.5.27R (2), if applicable.