The international stock exchange requires the annual report and accounts of a listed company to disclose a large number of matters including the following
- a statement by the directors as to the reasons for any significant departures from applicable standard accounting practices
- An explanation, should trading results shown by the current period's accounts differ materially from any published fights forecast made by the company.
- A geographical analysis of net turnover and of contribution to trading results of those trading operations carried on outside the United Kingdom and Ireland.
- The name of the principal country in which each subsidiary operates.
- the following particulars regarding each company in which the group interest exceeds 20% of the equity capital
(1) The country of operation
(2) Particular of its issued capital and debt securities
(3) The percentage of each class of debt securities attributable to the company's interest.
- A statement at the end of the financial year shoring as regards.
(1) Bank loans and overdrafts
(2) Other borrowing of the company/ group, the aggregate amounts payable
- A statement of the amount of Interest capitalized during the year together with an indication of the amount and treatment of any related tax relief.
a statement showing whether, so far as the directors are aware, the company is a close company for taxation purposes and whether there has been any change in that respect since the end of the financial year.