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The Official Listing of Securities, Prospectus and Transparency (Amendment etc.) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 707
- PART 2
- CHAPTER 1
- Regulation 21
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The Official Listing of Securities, Prospectus and Transparency (Amendment etc.) (EU Exit) Regulations 2019, Section 21 is up to date with all changes known to be in force on or before 23 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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- Regulations revoked by 2023 c. 29 Sch. 1 Pt. 2
Provision of information by issuers of transferable securitiesU.K.
This section has no associated Explanatory Memorandum
21.—(1) Section 89C (provision of information by issuers of transferable securities) is amended as follows.
(2) In subsection (2), for paragraphs (a) and (aa) (except the final “and”) substitute—
“(a)an annual financial report which complies with subsection (5) and with such other requirements as may be specified;
(aa)in the case of an issuer which is—
(i)a mining or quarrying undertaking, or
(ii)a logging undertaking,
reports complying with specified requirements on payments to governments;”.
(3) In subsections (3) and (4)(a), for “information required by Article 5 of the transparency obligations directive” substitute “ a half-yearly financial report which covers the first 6 months of the financial year and complies with subsection (6) and with such other requirements as may be specified ”.
(4) After subsection (4) insert—
“(5) An issuer's annual financial report must include—
(a)audited financial statements complying with specified requirements,
(b)a management report complying with specified requirements, and
(c)statements which—
(i)relate to the financial statements and the management report,
(ii)are made by the persons responsible within the issuer, and
(iii)comply with specified requirements.
(6) An issuer's half-yearly financial report must include—
(a)a condensed set of financial statements complying with specified requirements,
(b)an interim management report complying with specified requirements, and
(c)statements which—
(i)relate to the condensed set of financial statements and the interim management report,
(ii)are made by the persons responsible within the issuer, and
(iii)comply with specified requirements.
(7) In subsection (2)(aa), “mining or quarrying undertaking”, “logging undertaking”, “payment” and “government” have the same meanings as in the Reports on Payments to Governments Regulations 2014 M1.
(8) In this section “specified” means specified in, or referred to in, transparency rules.”.
Commencement Information
I1Reg. 21 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
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