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Issuing fourth news

Surveying first halves’ interim management statements

Issuing fourth news

Background

This Deloitte publication “Issuing fourth news” is the latest in the Firm’s financial reporting series and analyses the interim management statements made by 130 listed companies.

Key findings

The publication considers how UK listed companies have met the requirements for an interim management statement (IMS) in the fourth year of compliance with the Disclosure and Transparency Rules (DTR) with their first halves’ IMS.

The survey found that 22% of the selected corporates clearly complied with the IMS content requirements.

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