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ECSRC Rules for Comment]
- - Securities Act 2001
Securities
Regulations 
(pdf documents)
Securities (Registration Statement) Rules No. 2 of 2002
Securities (Accounting & Financial Reports) Rules No. 1 of 2002
SECURITIES (ACCOUNTING AND FINANCIAL REPORTS) RULES NO. 1 OF 2002IN EXERCISE of the powers conferred on it by sections 98, 161 (a) and 162 of the Securities Act 2001, the Commission makes the following procedural rules and specifies the form of annual reports and periodic reports to be filed by reporting issuers.CITATION AND COMMENCEMENT1. These Rules may be cited as the Securities (Accounting and Financial Reports) Rules No.1 of 2002 and shall come into force on the date issued by the Commission.ANNUAL REPORTS2. Annual report to be submitted to the Commission
(1) A reporting issuer shall within one hundred and twenty days after the end of its financial year file with the Commission a copy of its annual report. Included in this report shall be the financial statements, financial statement schedules, exhibits and all other papers and documents.
(2) The annual report shall be in form ECSRC - K as specified in Schedule 1. It must contain the information specified in paragraphs 1-15 of Schedule 1.3. Semi-Annual Report to be submitted to the Commission
(1) A reporting issuer shall file with the Commission, a semi-annual report within thirty days after the first half of the issuer's financial year. Included in this report shall be the financial statement schedules, exhibits and all other papers and documents.
(2) This report shall be in form ECSRC - SA as specified in Schedule 2. It must contain the information specified in paragraphs 1-8 of Schedule 2.4. Quarterly Reports to be submitted to the Commission
(1) The Commission may require a reporting issuer to submit a quarterly financial report within thirty days of the end of each of the first three quarters of the financial year. Included in this report shall be the financial statement schedules, exhibits and all other papers and documents.
(2) This report shall be in form ECSRC - Q as specified in Schedule 3. It must contain the information specified in paragraphs 1-8 of Schedule 3.5. Notification of Material Change
(1) A reporting issuer shall within seven days of the occurrence of a material change, file with the Commission a notification of material change, where such change occurs in the affairs of the issuer.
(2) The reporting issuer shall submit to the Commission along with the notification, supporting documents including financial statements, reports, exhibits and other documents as necessary.(3) The notification of change must be in the form ECSRC - MC set out in Schedule 4(4) The issuer should notify the Commission of all material change(s) in its affairs which shall be deemed to include:i. Changes in control of reporting issuer6. Disclosure of Financial Information to Holders of SecuritiesA reporting issuer shall within one hundred and twenty days after the end of its financial year forward to each holder of its securities an annual audited financial statement. The financial statement must contain the information contained in Sch 5.
ii. Acquisition or disposal of assets of reporting issuer
iii. Bankruptcy of reporting issuer
iv. Change of reporting issuer's Auditor, Attorney or Banker
v. Change in directorate of reporting issuer
vi. Resignation of Directors of reporting issuer
vii. Alteration of the reporting issuer's constitution
viii. Changes or proposed changes in the capital structure of reporting issuer
ix. Change in rights attaching to a class of securities of reporting issuer
