5.3.1. Annual reports and accounts

Authorised Market Institution must give the AFSA:

1. (a) a copy of its audited annual financial statements; and
2. (b) a copy of any audited consolidated annual financial statements of any group of which the Authorised Market Institution is a member;

no later than when the first of the following events occurs:

1. (c) four months after the end of the financial year to which the document relates;
2. (d) the time when the documents are sent to Persons granted access to the facilities or shareholders of the Authorised Market Institution; or
3. (e) the time when the document is sent to a holding company of the Authorised Market Institution.

5.3.2. Audit committee reports

Where an audit committee of an Authorised Market Institution has received a report in relation to any period or any matter relating to any regulatory functions of that Authorised Market Institution, the Authorised Market Institution must immediately give the AFSA a copy of that report.

5.3.3. Quarterly management accounts

An Authorised Market Institution must give the AFSA a copy of its quarterly management accounts within one month of the end of the period to which they relate.

5.3.4. Forward-looking estimates

An Authorised Market Institution must give the AFSA:

• (a) a statement of its anticipated income, expenditure and cash flow for each financial year; and
• (b) an estimated balance sheet showing its position as it is anticipated at the end of each financial year; at least 15 days before the beginning of that financial year.

5.3.5. Fees and charges

An Authorised Market Institution must give the AFSA a summary of:

• (a) any proposal for changes to the fees or charges levied on users of its facilities, or any group or class of them, at the same time as the proposal is communicated to the relevant users; and
• (b) any such change, no later than the date when it is published and notified to relevant parties.