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Thesemodelfinancialstatementsweredevelopedtoillustratethetypicaldisclosureswhichwillberequiredof
aUKlistedcompanywithsubsidiariesandassociatesreportingunderIFRSsforboththecompanyand
consolidatedfinancialstatementsfor20xx.Thisumentcontainsonlythemodelfinancialstatementsand
omitsthefrontsectionoftheannualreportwhichwouldcontainthedirectors’reportandothernarrative
statementsrequiredtomeetlocalregulatoryrequirements.Materialthatisincludedinthisumenttomeet
specificUKrequirementsandspecificreferencestoUKGAAPhavebeenhighlightedonayellow
background.
Themodelfinancialstatementsarebasedonstandardsinissueasat31May20xxwhichareexpectedtobe
effectiveforyearsbeginningonorafter1January20xx.TheyalsoreflecttheproposedamendmentstoIAS
19issuedbytheIASBinApril20xxontheassumptionthattheywillbeapprovedandbecomeeffectivein
20xx.Theremaybechangestostandardswhichbecomeeffectivein20xxwhichdifferfromthoseexpected
atthetimeofpreparation.InadditiontheinterpretationofIFRSswillcontinuetoevolveovertime.
Inmanycasestheingusedinthemodelfinancialstatementsispurelyillustrativeandinpracticewill
needtobemodifiedtoreflectthecircumstancesofthegroup.
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