15A.21

In addition to the continuing obligations as set out in the Listing Agreement in Part H of Appendix 7 (subject to such modifications as shall be agreed to by the Exchange in accordance with rule 15A.26) an issuer shall, whilst any structured products issued by it are listed on the Exchange:-
 
(1)    deliver to the Exchange, in electronic form:-
 
  (a)    as soon as practicable after the date of its publication but, in any event, not later than four months after the date to which they relate, one copy of the issuer's and, where appropriate, the guarantor's annual report including its annual accounts and, where group accounts are prepared, its group accounts, together with the auditor's report thereon,
 
  (b)    [Repealed 1 October 2013]
 
  (c)    as soon as practicable after the date of its publication or preparation but, in any event, not later than four months after the period to which it relates one copy of its interim financial report in respect of the first six months of its financial year,
 
  (d)    where published, as soon as practicable after the date of its publication one copy of its quarterly interim financial report, and
 
  (e)    as soon as practicable after the date of its publication, full details of any other financial information which the issuer may provide to any other exchange or market;
 
(2)    include either in the interim financial report referred to in rule 15A.21(1)(c) above or in a separate statement delivered at the same time to the Exchange as such interim financial report:-
 
  (a)    profits or losses before taxation,
 
  (b)    taxation on profits,
 
  (c)    profits or losses attributable to non-controlling interests,
 
  (d)    profits or losses attributable to shareholders,
 
  (e)    the balance at the end of the period of share capital and reserves, and
 
  (f)    comparative figures for the matters specified in (a) to (e) inclusive for the previous corresponding period;
 
(3)    prepare the interim financial reports and statement referred to in rule 15A.21(1)(c) and (d) and 15A.21(2) in accordance with the issuer's usual accounting policies and procedures; and
 
(4)    publish the financial information referred to in rule 15A.21(1) and (2) above on the Exchange’s website and the issuer’s own website.