- An early announcement of their profit or loss for the year that listed companies are required to make under London Stock Exchange Regulations. The minimum information is a summarized profit and loss account, although there has been a trend for companies to provide other information, such as balance sheets. Companies must lodge their preliminary announcement with the Stock Exchange, but there is no requirement to send the information to shareholders. A number of companies publish some of the information in national newspapers and provide investment analysts and journalists with substantial information, which receives considerable comment in the press. The Accounting Standards Board has issued a guide to best practice in respect of preliminary announcements.
Accounting dictionary. 2014.
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