45. Interim financial report
(1) A Reporting Entity shall, subject to Article 45(2), prepare and file with the
DFSA:
(a) a semi-annual financial report ; and
(b) any other financial statements required by the DFSA.
(2) The DFSA may, by Rules, prescribe the circumstances in which a Reporting
Entity:
(a) is not required to file a semi-annual financial report; or
(b) is required to file any other financial statements pursuant to Article
45(1)(b).