MKT 5.1.8

(1) A Reporting Entity where it is required by the Law and the Rules to prepare the following financial reports must disclose to the market, in accordance with Rule 4.7.1:
(a) its annual financial report;
(b) its semi-annual financial report; 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 financial statements 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 must, where there is a change to its accounting reference date, disclose to the market in accordance with Rule 4.7.1:
(a) the change to its accounting reference date as soon as possible; and
(b) if it is a Reporting Entity in relation to Shares, 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.
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]
[Amended] DFSA RM171/2016 (Made 10th February 2016). [VER8/04-16]