3.4.1. Obligation to make market disclosure
(1) Where a Reporting Entity is required by to prepare any of the following reports:
- (a) its annual report;
- (b) its semi-annual report.
it must do so in the time periods specified in MAR 3.4.2.
(2) Reporting Entities that are Issuers of Exempt Securities (except where such Exempt Securities have been subsequently offered to the public) are required to prepare and disclose in the time periods specified in MAR 3.4.2:
- (a) audited annual financial statements pursuant to MAR 3.1.1(a) and MAR 3.1.2; and
- (b) interim financial statements or management account statements for the first six months of the financial year.