the requirements of this section;
- (2) 1
An issuer within LR 18.4.3 R must approve and publish its annual report and accounts within six months of the end of the financial period to which they relate.
The annual report and accounts must:
have been independently audited and reported on, in accordance with:
the auditing standards applicable in an EEA State; or
an equivalent auditing standard.
The notification required by paragraph (1) must be made as soon as possible, and in any event by 7.30 a.m. on the business day following the change of depositary, and contain the following information:
the name, registered office and principal administrative establishment if different from the registered office of the depositary;
the date of incorporation and length of life of the depositary, except where indefinite;
the legislation under which the depositary operates and the legal form which it has adopted under the legislation; and
any changes to the information regarding the certificates representing certain securities.
1[18.4.8 to follow]