IFRS accounts meaning

In this issue: Monthly cases round-up Sustainable finance and ESG round-up Aviation finance Sustainable finance Derivatives Regulation for banking lawyers Sanctions Daily and weekly news alerts Useful information Monthly cases round-up We will not be issuing a cases round-up for April, as we have not reported on any significant decisions of interest to Banking & Finance lawyers during the month. Sustainable finance and ESG round-up Sustainable finance and ESG monthly round–up—30 April 2025 This month’s Sustainable finance and ESG round-up from the Finance Group features: (1) the International Financial Reporting Standards (IFRS) Foundation and the Taskforce on Nature-related Financial Disclosures entering a Memorandum of Understanding to strengthen nature-related disclosures across capital markets, (2) the IFRS Foundation announcing the International Sustainability Standards Board’s (ISSB) proposed updates to IFRS S2 on greenhouse gas emissions reporting and (3) the Loan Market Association (LMA) issuing refreshed principles for green, social and sustainability-linked loans. For further details...

In this issue: Company law, governance and regulatory matters New content Dates for your diary Weekly highlights from other practice areas Company law, governance and regulatory matters HM Treasury Regulation Action Plan includes simplified remuneration reporting and discontinuance of IA register The UK Government has set out sweeping measures to streamline corporate reporting under its Regulation Action Plan. The package targets a 25% reduction in business red tape (£5.6bn a year) and a modernised reporting regime, with legislation to strip out duplication across company accounts and directors’ reports. Planned headline changes include: companies will no longer need to prepare a directors’ report; some requirements will be abolished outright, with others repositioned elsewhere within the annual report, and most medium-sized private companies and wholly owned subsidiaries will no longer have to produce a strategic report These sit alongside implemented reforms that widen company size thresholds. Monetary limits defining small, medium and large...

In this issue: Public company takeovers Corporate governance Accounts and reports Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Public company takeovers Takeover Panel proposes reforms to address dual class share structures, IPO disclosures and share buybacks The Code Committee of the Takeover Panel (Panel) has issued consultation paper PCP 2025/1, setting out proposed revisions to the Takeover Code (Code) to deal with the regulation of dual class share structures (DCSS), to clarify what must be disclosed on IPO, and to streamline the framework for share buybacks. The package is designed to update the Code for current market practice, in particular following the Financial Conduct Authority (FCA)’s overhaul of the UK Listing Rules last year, and to maintain robust, equitable safeguards for shareholders. The consultation is open until 26 September 2025. The Panel expects to publish a response statement with the final changes to the Code by...

ARCHIVED: This Practice Note is archived and is no longer maintained Coronavirus (COVID-19) Lawyers across the globe have been addressing shared concerns linked to the coronavirus (COVID-19) outbreak. Several issues are especially pertinent for banking and finance practitioners. For additional detail and commentary, see Practice Note: Coronavirus (COVID-19) implications for Banking & Finance lawyers, which is updated frequently with news, practical guidance and analysis on the impact of COVID-19 developments. This Practice Note sets out governmental and regulatory actions taken in response to the pandemic from a lending standpoint, the effects on facility agreements—viewed from both borrower and lender perspectives—and a series of practical considerations relating to executing transactions. We have compiled COVID-19 FAQs, bringing together common questions that may arise on lending deals during the crisis. We add to this list on a regular basis. To access the questions, see Practice Note: Coronavirus (COVID-19)—Banking & Finance frequently asked questions [Archived]. Specialist financing transactions This Practice Note summarises core, general points to assess on...

This Resource Note summarises the principal provisions of Chapter 4 of the Disclosure Guidance and Transparency Rules (DTR 4), which addresses the periodic financial reporting duties for an issuer whose transferable securities are admitted to trading on a UK regulated market. It signposts pertinent commentary, analysis and materials to support the interpretation of, and deliver practical guidance on the application of, DTR 4. Materials considered in this Resource Note include, where applicable: the Financial Conduct Authority (FCA) Handbook FCA guidance in its Knowledge Base—Procedural notes and Technical notes (which amount to formal guidance and are binding on the FCA) FCA consultation papers, discussion papers, policy statements, feedback statements and warnings Primary Market Bulletins and other FCA publications former UKLA technical and procedural notes and the UKLA's newsletter List!, where still relevant to the interpretation or application of a provision assimilated EU legislation EU Directives and EU Regulations, where relevant to interpretation of a provision Lexis+® UK analysis and resources...

This Resource Note This Resource Note summarises the key provisions in Rules 17, 18 and 19 of the AIM Rules for Companies (AIM Rules). These rules address disclosure of miscellaneous information and the publication of half-yearly reports and annual accounts by an AIM company. It also signposts relevant materials, commentary and guidance from the London Stock Exchange (LSE), alongside Lexis+® UK analysis and resources, to deliver practical guidance on interpreting and applying Rules 17, 18 and 19 of the AIM Rules...