UKLR 6.5 Preliminary statement of annual results, and statement of dividends

If a listed company prepares a preliminary statement of annual results:

1. (1)

   the statement must be published as soon as possible after it has been approved by the board;

2. (2)

   the statement must be agreed with the company’s auditors prior to publication;

3. (3)

   the statement must show the figures in the form of a table, including the items required for a half-yearly report, consistent with the presentation to be adopted in the annual accounts for that financial year;

4. (4)

   the statement must give details of the nature of any likely modification or emphasis-of-matter paragraph that may be contained in the auditors’ report required to be included with the annual financial report; and

5. (5)

   the statement must include any significant additional information necessary for the purpose of assessing the results being announced.

A listed company must notify a RIS as soon as possible after the board has approved any decision to pay or make any dividend or other distribution on listed equity shares or to withhold any dividend or interest payment on listed securities, giving details of:

1. (1)

   the exact net amount payable per share;

2. (2)

   the payment date;

3. (3)

   the record date (where applicable); and

4. (4)

   any foreign income dividend election, together with any income tax treated as paid at the lower rate and not repayable.