PN17 Issuers
8.17
Which type of accounts can be used by a listed issuer in order to make a determination of “shareholders’ equity”, “total assets employed”, “major” and “insignificant business or operations” under the Prescribed Criteria?
The determination of “shareholders’ equity”, “total assets employed”, “major” and “insignificant business or operations” under the Prescribed Criteria must be based on either the audited or unaudited accounts, which includes the management accounts of the listed issuer.