Chapter 6 - Annual or integrated reporting

Question 1

What are the differences between listed and quoted companies?

Answer 1

1. A listed company is one listed in the Official List maintained by the UKLA.
2. 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 additiopnl disclousure 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 accounts with the Registrar?

Answer 3

No

Question 4

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

Answer 4

CA2006, Listing Rules, Disclosure and Transparency Rules, UK Corp. Governance Code.