Entire Section

  • Semi-Annual Financial Report

    • MKT 5.1.7

      (1) Pursuant to Article 45(1)(a) of the Law, a Reporting Entity in respect of Shares, or Warrants or Certificates over Shares must, in addition to the annual financial report, prepare and file a semi-annual financial report which meets the requirements in (2) and (3).
      (2) A Reporting Entity must:
      (a) prepare such report:
      (i) for the first six months of each financial year or period; and if there is a change to the accounting reference date, prepare such report in respect of the period up to the old accounting reference date; and
      (ii) in accordance with the applicable IFR standards or other standards acceptable to the DFSA;
      (b) if the financial statements have either been audited or reviewed by auditors, include in the report statements to that effect; and
      (c) ensure that that the report includes:
      (i) an indication of important events that have occurred during the first six months of the financial year, and their impact on the financial statements;
      (ii) a description of the principal risks and uncertainties for the remaining six months of the financial year; and
      (iii) a condensed set of financial statements, an interim management report and associated responsibility statements.
      (3) A semi-annual financial report must be signed by at least two Directors of the Reporting Entity.
      Derived from RM81/2011 (Made 30th November 2011). [VER1/11-11]
      [Amended] DFSA RM109/2012 (Made 23rd December 2012). [VER03/07-12]
      [Amended] DFSA RM120/2013 (Made 14th July 2013). [VER4/07-13]
      [Amended] DFSA RM134/2014 (Made 21st August 2014). [VER5/06-14]