(1) A Reporting Entity
of a Listed Fund
must disclose to the market the following:
(a) its annual financial report;
(b) its interim financial reports; and
(c) its preliminary financial results.
(2) A Reporting Entity
must make the market disclosure required in (1) within the following time periods:
(a) in relation to its annual financial report, as soon as possible after the accounts have been approved, but no later than 120 days after the end of the financial period;
(b) in relation to its semi-annual financial report, as soon as possible and in any event no later than 60 days after the end of the period to which the report relates; and
(c) in relation to its preliminary financial results, as soon as possible but no later than 30 minutes before the market opens on the day after the approval of the Board.
(3) A Reporting Entity
of a Listed Fund
must, where there is a change to its accounting reference date, disclose to the market:
(a) the change to its accounting reference date as soon as possible; and
(b) a second interim report within six months of the old accounting reference date if the change of the accounting reference date extends the annual accounting period to more than 14 months.
(4) A Reporting Entity of an Exchange Traded Fund (ETF) must:
(a) disclose in its financial reports referred to in (1), the size of the tracking error at the end of the period under review; and
(b) include a statement in its annual report explaining:
(i) any divergence between the anticipated and realised tracking error for the relevant period; and
(ii) the annual tracking difference between the performance of the ETF, and the performance of the index or other benchmark referenced.