Paragraph 46 of Appendix 16 to the Exchange Listing Rules sets out the disclosure requirements in respect of announcements of interim results. Paragraph 46, as amended, permits a listed issuer to publish a summarised interim results announcement in the newspapers omitting the following information:-
- balance sheet and the related explanatory notes;
- particulars of any purchase, sale or redemption by the listed issuer, or any of its subsidiaries, of its securities during the interim period; and
- particulars of compliance with the “Code of Best Practice” set out in Appendix 14 to the Exchange Listing Rules.
This rule change will come into effect on 19 December 2000. Reprinted pages of the Exchange Listing Rules will be distributed in due course.