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  • Chapter 5 — Financial Reports

    • 44. Annual financial report

      A Reporting Entity shall prepare and file with the DFSA an annual financial report in accordance with the requirements prescribed in the Rules.

    • 45. Interim financial report

      (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).

    • 46. Auditor's report

      (1) Each annual financial report referred to in Article 44 shall be accompanied by a report of the auditor of the Reporting Entity in accordance with the requirements prescribed in the Rules.
      (2) The report produced in accordance with Article 46(1) shall state whether in the auditor's opinion the financial statements required by Article 44 represent a true and fair view of the financial position of the Reporting Entity.

    • 47. Supply of financial statements

      Upon a request from a holder of its Securities, a Reporting Entity shall, within 14 days of the request, make a copy of the financial report filed under Article 44 or 45 available to the holder.

    • 48. Public Listed Companies

      A Reporting Entity which is a Public Listed Company shall have a Registered Auditor appointed in accordance with Part 8 of the Regulatory Law 2004 and any Rules made for the purposes of that Part.