18.38

Past version: effective up to 30/12/2015
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In addition, the information set out in rules 18.39 to 18.47 is to be included in the listed issuer's directors' report or chairman's statement attached to the annual report and accounts and will therefore be outside the scope of the auditor's report on the financial statements. (It is recognised that auditors are under no obligation to report on the listed issuer's compliance or otherwise with the disclosure provisions of the listing rules).