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Who
Already Uses REFS?
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Adjusting
for minority interest
As with the
tax charge, the minority interest charge shown under FRS3 may
include an element which relates to exceptional items. If this
is so, the company is required to show the amount involved.
It is likewise
necessary to take any such amounts into consideration when adjusting
reported FRS3 earnings to arrive at the IIMR and normalised
earnings figures.
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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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