REFS is
a mine of invaluable information for the private investor.
Selecting shares without its help is like trying to
clap with one hand tied behind your back.
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FRS3
pretax
FRS3 pretax
profit is taken directly from the results as reported by the
company under Financial Reporting Standard 3 (FRS3). FRS3 results
reflect all items of profit or loss, including those which might
be regarded as non-trading or exceptional in nature, and which
might be considered to distort any view of underlying or maintainable
performance.
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