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Who
Already Uses REFS?
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Margin
For post-FRS3
results, margin is based on normalised pre-tax profit before
interest which is adjusted back to a trading level.
The normalisation
adjustments exclude items which would have been labelled extraordinary
before the introduction of FRS3. Therefore in Company REFS
the normalised trading profit calculated for post-FRS3 results
is considered comparable with the unmodified trading profit
from pre-FRS3 results.
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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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