Periodic disclosures – quarterly report
9.33
Does a listed issuer have to provide the selected explanatory notes in the same sequence as provided in paragraph 16 of FRS 134 on Interim Financial Reporting in the quarterly report? How should the listed issuer disclose the additional information required under Appendix 9B of the Main LR?
The listed issuer is not required to disclose the selected explanatory notes in the same sequence as paragraph 16 of FRS 134. However, the listed issuer is encouraged to disclose information required under FRS 134 first and then followed by those required by Appendix 9B of the Main LR.