(1) A reporting issuer shall, within 120 days after the end of its financial year—
(a) file with the Commission a copy of its annual report containing such information as the Commission may specify; and
(b) forward to each holder of its securities such financial statements as the Commission may specify.
(2) A reporting issuer shall file with the Commission such other reports in such form as the Commission may specify.
(3) Unless specifically authorised by the Commission to the contrary, where a material change occurs in the affairs of a reporting issuer it shall, as soon as practicable but in any event no later than 7 days after the change occurs, issue a press release (to be filed with the Commission) authorised by a director of the issuer that discloses the nature and substance of the change.