Chapter 3 — Chapter 3 — Disclosure Documents
27. Annual report and financial statements
A Reporting Entity shall file with the DFSA an annual report and annual financial statements in accordance with the Offered Securities Rules and the statements shall be signed by at least two directors of the Reporting Entity.
28. Interim financial statements(1) A Reporting Entity shall file with the DFSA:(a) semi-annual financial statements; and(b) such other financial statements as are required by the Offered Securities Rules.(2) The statements produced and filed in accordance with Article 28(1) shall be signed by at least two directors of the Reporting Entity.
29. Auditor's report(1) Each annual financial statement referred to in Article 27 shall be accompanied by a report of the auditor of the Reporting Entity in accordance with the Offered Securities Rules.(2) The reports produced in accordance with Article 29(1) shall state whether in the auditor's opinion the financial statements required by Article 27 represent a true and fair view of the state and affairs of the Reporting Entity.
30. Supply of financial statements
Upon a request from a holder of its Securities, a Reporting Entity shall within 14 days of the request make a financial statement filed under Article 27 or 28 available to the holder.