Chapter 6 - Annual Or Integrated Report

Question 1

What are the differences between listed and quoted companies?

Answer 1

A listed company is one listed in the Official List maintain by the UKLA. A quoted company is a company whose equity share capital has been listed in the UK, officially listed in an EEA State or admitted to dealing on the New York Stock Exchange or Nasdaq

Question 2

A listed company has additional disclosure requirements, where can these be found?

Answer 2

Listing Rules and Disclosure and Transparency Rules

Question 3

Do micro and small companies need to file their profit and loss account with the Registrar?

Answer 3

No

Question 4

Which legislation governs the content of corporate governance statements for listed companies?

Answer 4

Companies Act 2006, Listing Rules, Disclosure and Transparency Rules, UK Corporate Governance Code