IFRS 17 and Premium Listing: Difference between pages
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''London Stock Exchange.'' | |||
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. | |||
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. | |||
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. | |||
[[Category: | :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 will be published in the spring of 2022. " | |||
:''ACT blog, 19 February 2021 - Naresh Aggarwal, Associate Director, Policy & Technical.'' | |||
== See also == | |||
* [[Cost of capital]] | |||
* [[Equity]] | |||
* [[Financial Conduct Authority]] | |||
* [[Investor relations]] | |||
* [[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]] | |||
Revision as of 10:57, 11 March 2021
London Stock Exchange.
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.
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.
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.
- Climate risk disclosures
- "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 will be published in the spring of 2022. "
- ACT blog, 19 February 2021 - Naresh Aggarwal, Associate Director, Policy & Technical.
