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Down the TRack

Surveying preliminary announcements

Down the Track

 

Background

The new Deloitte publication “Down the TRack” is the latest in the Firm’s financial reporting series and analyses the announcements of annual results made by 130 listed companies.

Key findings

“Down the TRack” reviews:

  • what form companies’ announcements of their annual results took;
  • compliance with the dissemination requirements of the Disclosure and Transparency Rules (DTR); and
  • what information companies chose to include in the financial highlights section of preliminary announcements.

Of particular interest in the current survey was how practice in announcing annual results had developed in the second year under the requirements of the DTR.

The publication includes current reporting requirements and latest developments, as well as various “good practice” examples. It is aimed primarily at:

  • FDs and FCs of public companies; and
  • Non-executive directors, including Audit Committee members, of listed companies, who may be interested in financial reporting issues.

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