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Jul 5 2012 onwards

45. Interim financial report



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(1) A Reporting Entity shall, subject to Article 45(2), prepare and file with the DFSA:
(a) a semi-annual financial report ; and
(b) any other financial statements required by the DFSA.
(2) The DFSA may, by Rules, prescribe the circumstances in which a Reporting Entity:
(a) is not required to file a semi-annual financial report; or
(b) is required to file any other financial statements pursuant to Article 45(1)(b).