imported>Doug Williamson |
imported>Doug Williamson |
| Line 1: |
Line 1: |
| ''London Stock Exchange.''
| | (ROI). |
|
| |
|
| A Premium Listing on the London Stock Exchange is only available to equity shares issued by trading companies and closed and open-ended investment entities. | | A measure of how much return is received - or expected to be received - compared to the investment made. |
|
| |
|
| Issuers with a Premium Listing are required to meet the UK’s super-equivalent rules, which are higher than the EU minimum requirements for a Standard Listing.
| | Definitions of return and investment may vary depending on the specific use to which the measure is put. |
| | |
| A Premium Listing means the company is expected to meet the UK’s highest standards of regulation and corporate governance.
| |
| | |
| As a consequence the company may enjoy a lower cost of capital, through greater transparency and through building investor confidence.
| |
| | |
| | |
| :<span style="color:#4B0082">'''''Climate risk disclosures'''''</span>
| |
| | |
| :"The Financial Conduct Authority (FCA) implemented a new Listing Rule applicable to premium listed commercial companies designed to help users understand how they are managing climate-related risks.
| |
| | |
| :The new Rule (LR 9.8.6(8)) does this by requiring disclosures in annual reports consistent with the recommendations and recommended disclosures of the Task Force on Climate-related Disclosures (TCFD).
| |
| | |
| :The Rule will apply to accounting periods beginning on or after 1 January 2021 with the first annual financial reports under the new rule published in the spring of 2022."
| |
| | |
| :''ACT blog, 19 February 2021 - Naresh Aggarwal, Associate Director, Policy & Technical.''
| |
|
| |
|
|
| |
|
| == See also == | | == See also == |
| * [[Cost of capital]] | | * [[Accounting return on investment]] |
| * [[Equity]] | | * [[Return on assets]] |
| * [[Financial Conduct Authority]] | | * [[Return on capital employed]] |
| * [[Investor relations]] | | * [[Return on equity]] |
| * [[Listing]]
| |
| * [[Listing particulars]]
| |
| * [[Listing Rules]]
| |
| * [[London Stock Exchange]]
| |
| * [[Main Market]]
| |
| * [[Premium]]
| |
| * [[Standard Listing]]
| |
| * [[Task Force on Climate-related Financial Disclosures]]
| |
| * [[Transparency]]
| |
| * [[UK Corporate Governance Code]]
| |
| | |
| [[Category:Accounting,_tax_and_regulation]]
| |
