Listing particulars submitted to the FCA under section 79 must contain all such information as investors and their professional advisers would reasonably require, and reasonably expect to find there, for the purpose of making an informed assessment of—
the assets and liabilities, financial position, profits and losses, and prospects of the issuer of the securities; and
the rights attaching to the securities.
That information is required in addition to any information required by—
listing rules, or
the FCA,
as a condition of the admission of the securities to the official list.
Subsection (1) applies only to information—
within the knowledge of any person responsible for the listing particulars; or
which it would be reasonable for him to obtain by making enquiries.
In determining what information subsection (1) requires to be included in listing particulars, regard must be had (in particular) to—
the nature of the securities and their issuer;
the nature of the persons likely to consider acquiring them;
the fact that certain matters may reasonably be expected to be within the knowledge of professional advisers of a kind which persons likely to acquire the securities may reasonably be expected to consult; and
any information available to investors or their professional advisers as a result of requirements imposed on the issuer of the securities by a recognised investment exchange, by listing rules or by or under any other enactment.