MKT 5.1.4 MKT 5.1.4(1) The annual financial report which is required to be produced by a
Reporting Entitypursuant to Article 44 of the Law must include the information specified in (2).(2) In respect of the financial year to which the annual financial report relates, it must contain:(a) financial statements audited in accordance with Rule 5.1.5;(b) a review of the operations during the year and the results of those operations;(c) details of any significant changes in the Reporting Entity'sstate of affairs during the financial year;(d) details relating to the Reporting Entity'sprincipal activities during the year and any significant changes in the nature of those activities during the year;(e) details of any matter or circumstance that has arisen since the end of the year that has significantly affected or may significantly affect:(i) the Reporting Entity'soperations in future financial years and the results of those operations; or(ii) the Reporting Entity'sstate of affairs in future financial years; and(f) likely developments in the Reporting Entity'soperations in future financial years and the expected results of those operations;(g) a statement of auditors required under Article 46(2) of the Law;(h) a statement by Directors whether or not, in their opinion, the business of the Reporting Entityis a going concern, with supporting assumptions or qualifications as necessary; and(i) details relating to the identity and holdings of any Connected Personof the Reporting Entity.
MKT 5.1.4 Guidance
With regard to the opinion required under the obligation in Rule 5.1.4(2)(h), the
DFSArecognises that while the financial statements will be prepared by Personsother than the Directors, the Boardhas overall responsibilities to ensure the integrity and independence of the financial reporting process.