Material contract

A contract which is material to the business of the group and which the Listing Rules (www.practicallaw.com/A36363), Prospectus Rules (www.practicallaw.com/7-200-9260) or the City Code on Takeovers and Mergers (www.practicallaw.com/A34660) (the Code) requires to be displayed or summarised in certain documents intended for publication (such as prospectuses (www.practicallaw.com/5-107-7072), circulars, offer documents (www.practicallaw.com/A36536) or defence documents). A material contract is broadly defined in the Code as a contract (not being a contract entered into in the ordinary course of business) entered into by any member of the group within the two year period preceding publication of the relevant document.

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