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Who
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Compilation
and sources
Coverage
Each company
must comply with the following criteria for inclusion:
It must have equity shares listed on the London Stock Exchange,
with either a full or AIM listing
It must be registered in the U.K., the Channel Islands or the
Isle of Man, and report in Sterling
It must not be trading as an Investment Trust
Around 1,800
companies currently meet these criteria.
Investment
trusts
Investment
trusts are not included within Company REFS except as
required to ensure the accurate positioning of each company
within the market overall. Therefore investment trusts are taken
into account for the overall market ranking, and also appear
within the summary of index promotion and demotion candidates
in the companion tables volume.
In all other
respects, investment trusts are outside the scope of Company REFS. They do not appear as individual entries nor within
the remaining tables.
Banks
and insurance companies
These
are included within Company REFS, but certain figures
and calculations are not relevant, and are therefore not shown.
These include gearing, turnover, margin and ROCE (return on
capital employed).
Sources
The information
published in Company REFS is derived from the Hemmington
Scott Securities and Corporate Information Database. This is
maintained using information drawn from primary sources, mainly
the company’s own annual reports and interim statements, with
earnings forecasts supplied by Earnings Guide Ltd. These sources
are supplemented by information officially announced by the
company through the Stock Exchange, including preliminary results,
board changes, notifiable changes to director and major shareholdings,
and price-sensitive information regarding trading conditions,
bids, offers and deals.
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REFS
is available in 3 formats to suit your needs 
Updated daily with data direct from the London
Stock Exchange 
Available
monthly or quarterly on CD
 
Available
monthly or quarterly in two hard-copy volumes
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