Bracketing out of net liabilities
UK soft drinks company Britvic moves into a £58 million net liabilities position, partly through a distribution of £105 million to investors, but does not dwell on the fact in its annual report.
Reporting statement taken as non-binding guidance
UK soft drinks company Britvic publishes an operating and financial review (OFR), but disclaims the intention of complying with all the requirements of the relevant reporting statement.
