3.5.1. Accounting reference date

A Reporting Entity must not change its accounting reference date as specified in its most recent Prospectus unless it has notified the AFSA at least 28 business days prior to making such a change.

(2)     The AFSA may object to the proposed change or grant its prior approval of the proposed change within the period referred to in (1).

3.5.2. Disclosure of changes to accounting reference date

A Reporting Entity must, where there is a change to its accounting reference date, disclose to the market:

(a) the change to its accounting reference date as soon as possible; and

(b) if it is a Reporting Entity in relation to Shares, a second interim report within six months of the old accounting reference date if the change of the accounting reference date extends the annual accounting period to more than 14 months.