Business
Investec Limited Annual Financial Statements
Investec Limited Annual Financial Statements.
About this update from Investec Plc
[{"type":"text","content":"\n\n\n\n\n\nInvestec Limited\nIncorporated in the Republic of South Africa\nRegistration number 1925/002833/06\nJSE share code: INL\nJSE hybrid code: INPR\nJSE debt code: INLV\nNSX share code: IVD\nBSE share code: INVESTEC\nISIN: ZAE000081949\nLEI: 213800CU7SM6O4UWOZ70\n \n \n\n\nInvestec plc\nIncorporated in England and Wales\nRegistration number 3633621\nLSE share code: INVP\nJSE share code: INP\nISIN: GB00B17BBQ50\nLEI: 2138007Z3U5GWDN3MY22\n\n\n\n\nSection A of the announcement is intended for the holders of debt instruments in Investec Limited only\nSection A\nFollowing the financial information released on SENS on 22 May 2025 and 30 June 2025, holders of debt instruments are hereby advised as follows:\nThe Annual Financial Statements of Investec Limited for the year ended 31 March 2025 are available for inspection at the registered office of the Issuer, as well as on Investec's website at www.investec.com.\n \nThe Issuer wishes to advise that the audit report relating to these Annual Financial Statements is unqualified.\nUnder the 2002 contractual arrangements implementing the dual listed companies (DLC) structure, Investec Limited and Investec plc, effectively form a single economic enterprise in which the economic and voting rights of shareholders are equalised.\nIn accordance with this DLC structure the appropriate presentation under IFRS® Accounting Standards is achieved by combining the results and the financial position of both companies using merger accounting principles. The Companies Act of South Africa does not envisage a reporting structure such as the DLC structure. The combined consolidated financial statements of Investec Limited and Investec plc are considered the statutory financial statements of Investec Limited and Investec plc. Therefore, the annual financial statements of Investec Limited are prepared to present the financial position, results and cash flows of Investec Limited and its directly owned subsidiaries in the absence of a DLC structure and are prepared in terms of IFRS® Accounting Standards as if Investec Limited were a standalone component of the DLC structure. Accordingly, from 2002 to date, the audit report in relation to Investec Limited contains an Emphasis of Matter dealing specifically with the basis of presentation of these annual financial statements. While both t...