Preparing for the new annual reporting regime for listed companies

Global Publication October 2013

The UK Government aims to improve the transparency and corporate governance of UK companies, and it views more transparent and useable annual reports as one means of achieving this. As a result, a number of changes to both the narrative reporting and the remuneration reporting regimes came into effect on 1 October 2013 and will apply to financial years ending on or after 30 September 2013. While some of the changes will impact on UK incorporated quoted companies, other changes will impact on all listed companies, including AIM companies. This briefing looks at all of these changes and includes recommendations as to the steps listed companies should take to ensure they comply with the new requirements in their next annual reports which, for those companies with a 31 December year end, will be those published to 31 December 2013 and put before the spring 2014 AGM.

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