Section 19

A market disclosure of preliminary financial results must be made public without delay, but not later than 30 minutes before the market opens on the day after the board of directors' approval.

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A reporting entity must publish a semi-annual financial statement for the first 6 months of each financial year, and if the accounts have either been audited or reviewed by the auditors, comments to this effect must be included.

The semi-annual financial statement referred to in sub-regulation (2)

must be made without delay and in any event not later than 60 days of the end of the period to which the statement relates.

A change of accounting reference date that includes a market disclosure of previous and proposed accounting reference date, and reasons for the change must be made without delay.

Disclosure of price sensitive information.