Periodic disclosures – quarterly report
Does a listed issuer have to provide the
selected explanatory notes in the same sequence as provided in paragraph 16 of
FRS 134 on Interim Financial Reporting in the quarterly report? How should the
listed issuer disclose the additional information required under Appendix 9B of
the Main LR?
The listed issuer is not required to disclose
the selected explanatory notes in the same sequence as paragraph 16 of FRS 134.
However, the listed issuer is encouraged to disclose information required under
FRS 134 first and then followed by those required by Appendix 9B of the Main LR.