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New FRC Financial Reporting Lab project: Disclosure of Dividend Policy and Capacity

  • Financial Reporting Lab Image

31 Mar 2014

The Financial Reporting Council's (FRC's) Financial Reporting Lab (the Lab) is undertaking a project on the effective communication and disclosure of dividend policy and capacity. The project will assist companies in better understanding investor concerns on current practices.

The Lab is inviting listed companies and investors / analysts to participate in the project, which will examine the reporting of information such as a company's track record of paying dividends and, where companies hold high levels of cash, how they plan to use it. These disclosures are seen as particularly relevant given developments around the strategic report and the reporting of solvency and liquidity risks. Communication by companies via their annual reports, their websites and their presentations to investors will all be considered.

Companies and investors / analysts that are interested in participating in the project should contact the Lab during April.

Please click for further information on the FRC website.

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