Timeframe for issuance of annual report
9.40
Paragraph 9.23 of the Main LR in relation to the timeframe for issuance of annual reports has been amended to be implemented in phases in the following manner:
ABC Berhad is still required to announce its annual audited financial statements for FYE 31 December 2014 by 30 April 2015 under the Phase 1 Requirements. However, it is not required to announce its annual audited financial statements for FYE 31 December 2015 and the subsequent financial years after 31 December 2015 when the Phase 2 Requirements become effective as its annual reports issued within 4 months for those financial years would already include its annual audited financial statements, directors’ and auditors’ reports.