Group plc — Model half-yearly financial report for the year ended 30 June 2023
This publication contains a model half-yearly financial report for Group plc for the six months ended 30 June 2023 illustrating the typical disclosures which will be required of a UK listed company with subsidiaries and associates preparing a condensed set of financial statements in accordance IAS 34 Interim Financial Reporting and reporting in line with the Disclosure Guidance and Transparency Rules (DTR) contained within the Financial Conduct Authority (FCA) handbook.
This publication should be read in conjunction with Deloitte’s Need to know – Areas of Focus for Corporate Reporting (July 2023) publication which sets out a number of financial reporting issues that may be relevant to all companies preparing annual reports and accounts in view of the significant uncertainty arising from the current macroeconomic and geopolitical environment. A number of specific considerations for half-yearly financial reporters are also included.
Two appendices are also provided to supplement the models. Appendix 1 summarises the UK regulatory requirements for the preparation of a half-yearly financial report which stem from section 4.2 of the DTR. Appendix 2 contains a disclosure checklist where all of the requirements are conveniently summarised in one place.
