Rule 4.2.1 of Part I of the Rules apply. However, all such reports must be Notified without delay and in any event not later than three months after the end of the relevant period.
Guidance:
The information contained in a half-yearly report must include at least a balance sheet, an income statement, a cash flow statement and must contain comparative figures for the corresponding period in the preceding financial year (apart from the balance sheet which may contain comparative figures from the last balance sheet Notified). Additionally the half-yearly report must be presented and prepared in a form consistent with that which will be adopted in the Issuer's annual accounts having regard to the accounting standards applicable to such annual accounts.
Where the half yearly report has been audited it must contain a statement to this effect.
In relation to Rule 5.14, the financial period to which financial information has been disclosed in its Information Document may be the financial period
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