​Exempt regime


​Is it mandatory for an issuer to issue and announce its half-yearly financial statement to Bursa Securities?


​No, paragraph 4B.19 of the Main LR does not mandate an issuer to prepare or issue a half-yearly financial statement. However, an issuer which has prepared or issued a half yearly financial statement, must announce the same to Bursa Securities within 2 months after the close of the half year of the issuer's financial year.