MKT 5 Guidance

1. Article 44 of the Law provides that a Reporting Entity shall prepare and file with the DFSA an annual financial report in accordance with the requirements prescribed in the Rules.
2. Article 45 of the Law provides that a Reporting Entity shall prepare and file with the DFSA:
a. a semi-annual financial report; and
b. any other financial statements as are required by the DFSA, in the circumstances prescribed by Rules.
Derived from RM81/2011 (Made 30th November 2011). [VER1/11-11]
[Amended] DFSA RM120/2013 (Made 14th July 2013). [VER4/07-13]
[Amended] DFSA RM134/2014 (Made 21st August 2014). [VER5/06-14]