Stock Exchange Listing disclosures:

(Usually in the directors' report but may appear in the notes to the accounts)

• A geographical analysis of turnover and trading results outside the UK
• Major holdings other than by directors, of 5% or over of any class of voting capital
• Whether the company has 'close company' status for taxation purposes (i.e it is owned by a small number of shareholders - rather than by a broad public ownership)
• Re-appointment of auditors
• Reasons for any significant departure from accounting standards

• Significant contracts involving the company and one of its directors or major shareholders.
• Explanation for any significant differences between published forecasts and actual result

The notes to the accounts

The notes to the accounts must contain all disclosures of accounting information required which were not presented in the face of the main accounting statements, and specifically:

A statement of accounting policies (usually before main statements) e.g.: for Smiths -