imported>Doug Williamson |
imported>Doug Williamson |
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| ''London Stock Exchange.''
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| 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.
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| 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.
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| A Premium Listing means the company is expected to meet the UK’s highest standards of regulation and corporate governance.
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| As a consequence the company may enjoy a lower cost of capital, through greater transparency and through building investor confidence.
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| :<span style="color:#4B0082">'''''Climate risk disclosures'''''</span>
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| :"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.
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| :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).
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| :The Rule will apply to accounting periods beginning on or after 1 January 2021 with the first annual financial reports under the new rule will be published in the spring of 2022. "
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| :''ACT blog, 19 February 2021 - Naresh Aggarwal, Associate Director, Policy & Technical.''
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| | Term used to refer to the national and international bodies setting standards in financial regulation and supervision and promoting financial stability. |
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| == See also == | | == See also == |
| * [[Cost of capital]]
| | * [[Financial Stability Board]] |
| * [[Equity]]
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| * [[Financial Conduct Authority]] | |
| * [[Investor relations]]
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| * [[Listing]]
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| * [[Listing particulars]]
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| * [[Listing Rules]]
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| * [[London Stock Exchange]]
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| * [[Main Market]]
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| * [[Premium]]
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| * [[Standard Listing]]
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| * [[Task Force on Climate-related Financial Disclosures]]
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| * [[Transparency]]
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| * [[UK Corporate Governance Code]]
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| [[Category:Accounting,_tax_and_regulation]]
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