Fourth Schedule – Financial statement disclosures – listed companies
Disclosure requirements, in addition to IFRS, for the financial statements of listed companies and their subsidiaries.
Who it applies to
Listed companies and their subsidiaries
Rates and limits
| Item | Rate / rule |
|---|---|
| Framework | IFRS as notified by SECP |
| Extra disclosures | Shareholding, related parties, directors' remuneration, capital commitments and similar items |
How it works in practice
Applied by the auditor and the company's finance team when preparing annual accounts.