UK: interim management statements - Deloitte survey

Deloitte has published a survey of companies' interim management statements. The report, titled And there’s more: Surveying second halves’ interim management statements, is available here (pdf). In the accompanying press release, available here, it is noted:

Only 28% of corporates clearly met the Disclosure and Transparency Rules (DTR) on the content of second halves interim management statements (IMS) ... this result is a marked improvement on the first half IMS for which only 15% did so.

Deloitte’s survey of 100 corporates contained 34, 33 and 33 companies from the top 350, middle group and smallest 350 companies by market capitalisation. 30 investment trusts, spread equally across these three groups, were also surveyed. The survey examined second half IMSs and compared these with those issued in the first half of the year by the same companies".