Section 24(6)

Where an exemption given under paragraph (4) by regulated market admission rules is relied on, the prospectus must include— a statement— that the financial information included in the document has not been prepared in accordance with UK-adopted international accounting standards, and that, if the historical financial information had been prepared in accordance with UK-adopted international accounting standards, there might have been material differences in the financial information, and a narrative description of the differences between UK-adopted international accounting standards and the accounting principles adopted by the issuer in preparing its annual financial statements.

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Source: legislation.gov.uk · retrieved 2026-09-04