Guidance

1. Section 78 of the FSMR provides that a Reporting Entity shall prepare and file with the Regulator an annual financial report in accordance with the requirements prescribed in these Rules.
2. Section 79 of the FSMR provides that a Reporting Entity shall prepare and file with the Regulator:
a. a semi-annual financial report; and
b. any other financial statements as are required by the Regulator, in the circumstances prescribed by Rules.