On 29 January 2016, the Financial Conduct Authority ("FCA") published an instrument which gives effect to a number of amendments to the Listing Rules and Disclosure and Transparency Rules. These amendments are intended to enhance investor protection and bring the Disclosure and Transparency Rules in line with the EU Accounting Directive. The amendments include increased protection for minority shareholders by making it more difficult for a controlling shareholder to cancel an issuer's listing. The amendments also include a requirement for the management report to give an indication of any important events that have occurred since the end of the financial year, unless those events are reflected in the issuer's profit and loss account or balance sheet, or disclosed in the notes to the issuer's audited financial statements.
These changes are effective as of 29 January 2016 and the instrument can be found here: https://www.handbook.fca.org.uk/instrument/2016/FCA_2016_6.pdf
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