A Trading Member shall, within five months after the close of the financial year, furnish to SGX-ST the following information:
(a) relevant forms in respect of its annual financial audit that the Trading Member is required to lodge with its Relevant Regulatory Authority, translated into English (if necessary), and as prescribed by SGX-ST. In the case of a Trading Member that holds a Capital Markets Services Licence, the forms shall be in the prescribed format under Regulation 27(9) of the SFR (Financial and Margin Requirements);
(b) audited accounts of the Trading Member and its subsidiaries;
(c) a certificate in respect of its annual financial audit signed by the auditor appointed by the Trading Member to carry out such audit and stating in such form prescribed the Relevant Regulatory Authority.