(1) Subject to Part 3, this Regulation applies to an issuer:
(a) whose shares are admitted to trading on a regulated market; and
(b) whose home Member State is the State.
(a) An issuer, other than an issuer specified in paragraph (5), shall make public a statement by its management during the first 6 month period of the financial year and another statement by its management during the second 6 month period of the financial year, each of which is referred to in this Regulation as an "interim management statement".
(b) The statement required by this paragraph shall be made in a period between 10 weeks after the beginning, and 6 weeks before, the end of the relevant 6 month period.
(3) The interim management statement shall contain information that covers the period between the beginning of the relevant 6 month period and the date of publication of the statement.
(4) The interim management statement shall provide:
(a) an explanation of material events and transactions that have t