Notes And Other Explanatory Information [Abstract]

Liontrust Asset Management PLC - Filing #1905473

Concept 2022-04-01 to
2023-03-31
Notes and other explanatory information [abstract]
Disclosure of accounting judgements and estimates [text block]
d) Significant accounting estimates and judgements
Disclosure of auditors' remuneration [text block]
Disclosure of basis of preparation of financial statements [text block]
a) Basis of preparation
Disclosure of business combinations [text block]
Disclosure of commitments and contingent liabilities [text block]
Disclosure of contingent liabilities [text block]
Disclosure of cost of sales [text block]
4 REVENUE AND COST OF SALES (GROSS PROFIT)
Disclosure of credit risk [text block]
b) Credit risk
Disclosure of deferred taxes [text block]
Disclosure of depreciation and amortisation expense [text block]
As at 31 March 2023
Disclosure of dividends [text block]
9 DIVIDENDS
Disclosure of earnings per share [text block]
12 EARNINGS PER SHARE
Disclosure of effect of changes in foreign exchange rates [text block]
iii) Foreign exchange risk
Disclosure of employee benefits [text block]
Disclosure of entity's operating segments [text block]
Disclosure of events after reporting period [text block]
26 POST BALANCE SHEET EVENT
Disclosure of fair value measurement [text block]
Disclosure of fair value of financial instruments [text block]
Disclosure of fee and commission income (expense) [text block]
Disclosure of financial instruments [text block]
Disclosure of financial instruments at fair value through profit or loss [text block]
Disclosure of financial risk management [text block]
2 FINANCIAL RISK MANAGEMENT
Disclosure of general and administrative expense [text block]
Disclosure of going concern [text block]
b) Going concern
Disclosure of goodwill [text block]
14 GOODWILL
Disclosure of impairment of assets [text block]
Goodwill is allocated to the CGU to which it relates as the underlying funds acquired in each business acquisition are clearly identifiable
Disclosure of income tax [text block]
Disclosure of information about key management personnel [text block]
Compensation to key management personnel (Directors) is
Disclosure of intangible assets [text block]
Disclosure of interest income [text block]
Disclosure of interest income (expense) [text block]
Disclosure of interests in other entities [text block]
Disclosure of issued capital [text block]
20 ORDINARY SHARES
Disclosure of liquidity risk [text block]
c) Liquidity risk
Disclosure of market risk [text block]
a) Market risk
Disclosure of objectives, policies and processes for managing capital [text block]
d) Capital risk management
Disclosure of other provisions, contingent liabilities and contingent assets [text block]
25 CONTINGENT ASSETS AND LIABILITIES
Disclosure of prepayments and other assets [text block]
As at
Disclosure of profit (loss) from operating activities [text block]
Disclosure of property, plant and equipment [text block]
Disclosure of related party [text block]
Disclosure of revenue [text block]
Disclosure of share capital, reserves and other equity interest [text block]
Disclosure of share-based payment arrangements [text block]
22 OWN SHARES AND OPTIONS
Disclosure of trade and other payables [text block]
Disclosure of trade and other receivables [text block]

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