3.4.2. Time period for making market disclosure
(1) A Reporting Entity must disclose its required annual and semi-annual reports within the following time periods:
- (a) in relation to its annual report: as soon as possible after the financial statements have been approved, but no later than 150 days after the end of the financial period; and
- (b) in relation to its semi-annual report: as soon as possible and in any event no later than 75 days after the end of the period to which the report relates.
(2) A Reporting Entity which is an Issuer of REMS Shares pursuant to MAR 1.3.1(c) for the first time may postpone disclosure of the first annual report and the first semi-annual report by two (2) months from the due dates specified above.