C1C2Part VI Official Listing

Annotations:
Modifications etc. (not altering text)
C1

Pt. 6 (ss. 72-103) applied (with modifications) (1.12.2001) by S.I. 1995/1537, Sch. 4 (as amended (1.12.2001) by S.I. 2001/3649, arts. 1, 511)

F1Transparency obligations

Annotations:
Amendments (Textual)
F1

Ss. 89A-89G and cross-heading inserted (8.11.2006) by Companies Act 2006 (c. 46), ss. 1266(1), 1300(1)(a) (with s. 1266(2))

89CProvision of information by issuers of transferable securities

1

Transparency rules may make provision requiring the issuer of transferable securities, in circumstances specified in the rules—

a

to make public information to which this section applies, or

b

to notify to the F2FCA information to which this section applies,

or to do both.

2

In the case of every issuer, this section applies to—

F7a

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;F4and

b

information relating to the rights attached to the transferable securities, including information about the terms and conditions of those securities which could indirectly affect those rights; F5...

F6c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

In the case of an issuer of debt securities, this section also applies to F8a 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

In the case of an issuer of shares, this section also applies to—

a

F9a 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;

F3b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c

voteholder information—

i

notified to the issuer, or

ii

relating to the proportion of voting rights held by the issuer in respect of shares in the issuer;

d

information relating to the issuer's capital; and

e

information relating to the total number of voting rights in respect of shares or shares of a particular class.

F105

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 .

8

In this section “specified” means specified in, or referred to in, transparency rules.