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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 9 February 2015 - onwards
  Version 2 of 2    

Regulation 8 Further supplemental provisions in relation to Regulation 6.

(1) In this Regulation -

"condensed set of financial statements" means the financial statements referred to in Regulation 6(3)(a);

"interim management report" means the report referred to in Regulation 6(3)(b);

"responsibility statement" means a statement referred to in Regulation 6(3)(c).

(2) The interim management report shall include at least:

(a) an indication of important events that have occurred during the first 6 months of the financial year, and their impact on the condensed set of financial statements, and

(b) a description of the principal risks and uncertainties for the remaining 6 months of the financial year.

(3)

(a) In addition to the requirement contained in the preceding paragraph, an issuer of shares shall disclose in the interim management report the following information, as a minimum:

(i) related parties' transactions that have taken place in the first 6 months of the current financial year and that have materially affected the financial position or the performance

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