34.1 An issuer shall give a preliminary financial statement to the Agency (on a consolidated basis) immediately after figures are available, and in any event not later than 2 months after the end of the financial year, giving all the information as prescribed by the Agency and stating whether such results are audited or subject to audit. Unless an extension has been granted by the Agency, the Agency may, without notice, suspend trading in the issuer's securities if the preliminary financial statement is not submitted within the 2-month period. The suspension will last until such time as the preliminary financial statement is received.

34.2 An issuer shall give a half-yearly report to the Agency (on a consolidated basis) immediately after figures are available and in any event not later than 2 months after the end of the first half of the financial year, supplying all the information as prescribed by the Agency.

34.3 Where any audited accounts differ materially from the announced unaudited accounts or any forecasts/projections previously made, or when any auditor has qualified his report, an explanation of such difference, or full details of such qualification shall be given to the Agency immediately for public release upon its receipt by the issuer.

34.4 An issuer shall publish the financial statements for each interim quarter no later than 2 months after the end of the related quarter, prepared in accordance the prevailing IAS.