23. Publication and reporting of continuous disclosures
(1) A Reporting Entity shall make disclosures to the market in the circumstances prescribed by the Offered Securities Rules.
(2) Without limiting the generality of Article 23(1), the Offered Securities Rules shall prescribe the circumstances in which the following types of information shall be disclosed:
(a) financial information;
(b) any material information which may have an effect on the market price or value of the Securities; and
(c) any material change which occurs in relation to a Reporting Entity.
(3) Where the Offered Securities Rules require a Reporting Entity to publish information, the Offered Securities Rules may permit the DFSA to publish that information in the event that the Reporting Entity fails to do so.
(4) Where information must be disclosed pursuant to Article 23(1), the Reporting Entity shall immediately:
(a) issue a release of information to the market disclosing the information in the manner prescribed by the Offered Securities Rules; and
(b) file a report with the DFSA in accordance with the Offered Securities Rules.