(1) The annual financial report which is required to be produced by a Reporting Entity pursuant to section 78 of the FSMR must include the information specified in (2).
(2) In respect of the financial year to which the annual financial report relates, it must contain:
(a) financial statements audited in accordance with Rule 10.1.5;
(b) a review of the operations during the year and the results of those operations;
(c) details of any significant changes in the Reporting Entity's state of affairs during the financial year;
(d) details relating to the Reporting Entity's principal activities during the year and any significant changes in the nature of those activities during the year;
(e) details of any matter or circumstance that has arisen since the end of the year that has significantly affected or may significantly affect:
(i) the Reporting Entity's operations in future financial years and the results of those operations; or
(ii) the Reporting Entity's state of affairs in future financial years; and
(iii) likely developments in the Reporting Entity's operations in future financial years and the expected results of those operations;
(f) a statement by Directors stating whether or not, in their opinion, the business of the Reporting Entity is a going concern, with supporting assumptions or qualifications as necessary; and
(g) details relating to the identity and holdings of any Connected Person of the Reporting Entity.