This Technical Release is issued in the context of the Prospectus Directive (Directive 2003/71/EC) and provides practical help for applying the preparation and presentation requirements of the Prospectus Directive Regulation. It replaces TECH 01/15CFF, which itself replaced TECH 18/98 PRO Forma Financial information, Guidance for preparers under the Listing Rules.
TECH 14/14CFF addresses a regulatory requirement of companies seeking to list on a UK market. The guidance is aimed at directors and reporting accountants and updates TECH 01/13CFF. TECH 14/14CFF should be implemented for listing processes beginning on or after 1 December 2014.
This guidance is aimed at directors of companies preparing for an Initial Public Offering (IPO), explaining how they can demonstrate that they have established FPP procedures to address relevant objectives and reporting accountants undertaking an assurance engagement to address relevant objectives and providing an assurance report in relation to FPP procedures established by directors.
Guidance for preparers of pro forma financial information under the Listing Rules of the London Stock Exchange.