Disclosure: related pages

RNS

A news service run by the London Stock Exchange which carries all announcements made to the market by London listed companies.

Directors dealing

Dealing in a companies securities by directors. Subject to special disclosure rules.

Insider trading

Making investment decisions using information that should be confidential. It is a criminal offence in most countries.

Annual report

The most important single regular release of information from the to investors.

Constant exchange rates

An abbreviation of constant exchange rates, an adjustment used to strip out the effect of currency fluctuations on sales and profits to give a better indication of underlying trends.

Contingent liabilities

Contingent liabilities are possible future liabilities which will become certain on the occurrence or non-occurrence of a future event.

Post balance sheet events

Events that occur after the balance the date to which accounts are prepared, but which have a material impact that must be disclosed in the accounts.

Pre-exceptional

A description of a number given before exceptional items; adjusted by adding back exceptional costs and subtracting exceptional profits.

Pro-forma

Accounts drawn up as though acquisitions and disposals that took place during a period, had taken place at the start of it.

Auditors' opinion

The auditor's opinion on the whether a company's accounts give a true view of its finances.