(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.
