Listing Rules: Difference between revisions
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''London Stock Exchange'' | ''London Stock Exchange'' | ||
The Listing Rules are regulations which apply to all companies with a | The Listing Rules are regulations which apply to all companies with a Main Market listing - or seeking a Main Market listing - on the London Stock Exchange. | ||
The Listing Rules are not mandatory for Alternative Investment Market (AIM) companies. | The Listing Rules are not mandatory for Alternative Investment Market (AIM) companies. | ||
However, some AIM-listed and other companies choose to follow the Listing Rules on a voluntary basis. | However, some AIM-listed companies, and other companies, choose to follow the Listing Rules on a voluntary basis. | ||
The Listing Rules are published by the UK's Financial Conduct Authority. | The Listing Rules are published by the UK's Financial Conduct Authority. | ||
:<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 == | ||
* [[Alternative Investment Market]] | |||
* [[De-listing]] | * [[De-listing]] | ||
* [[Disclosure and Transparency Rules]] | * [[Disclosure and Transparency Rules]] | ||
| Line 20: | Line 32: | ||
* [[Listing particulars]] | * [[Listing particulars]] | ||
* [[London Stock Exchange]] | * [[London Stock Exchange]] | ||
* [[Main Market]] | |||
* [[Premium Listing]] | * [[Premium Listing]] | ||
* [[Private placement]] | * [[Private placement]] | ||
| Line 25: | Line 38: | ||
* [[Standard Listing]] | * [[Standard Listing]] | ||
* [[Stock]] | * [[Stock]] | ||
* [[Task Force on Climate-related Financial Disclosures]] | |||
* [[The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022]] - UK | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Financial_products_and_markets]] | |||
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Latest revision as of 01:27, 24 January 2024
London Stock Exchange
The Listing Rules are regulations which apply to all companies with a Main Market listing - or seeking a Main Market listing - on the London Stock Exchange.
The Listing Rules are not mandatory for Alternative Investment Market (AIM) companies.
However, some AIM-listed companies, and other companies, choose to follow the Listing Rules on a voluntary basis.
The Listing Rules are published by the UK's Financial Conduct Authority.
- 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 published in the spring of 2022."
- ACT blog, 19 February 2021 - Naresh Aggarwal, Associate Director, Policy & Technical.
See also
- Alternative Investment Market
- De-listing
- Disclosure and Transparency Rules
- Financial Conduct Authority
- Initial public offering
- Introduction
- Listing
- Listing particulars
- London Stock Exchange
- Main Market
- Premium Listing
- Private placement
- Security
- Standard Listing
- Stock
- Task Force on Climate-related Financial Disclosures
- The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022 - UK
