Singapore legislation
Regulation 26
Regulation 26
Preparation and availability of semi‑annual reports
For the purposes of section 268A(1) of the Act, the requirements in accordance with which a semi‑annual report must be prepared and made available to the holders of the unlisted debentures are as follows:
the borrowing entity must, within 2 months after the last day of the period covered by the semi‑annual report, publish the semi‑annual report —
on a website that the borrowing entity has previously notified the holders of the unlisted debentures, by electronic mail or printed notice, is to be the borrowing entity’s principal channel of communication with the holders of the unlisted debentures; (ii)in any electronic form other than the website mentioned in sub‑paragraph (i); or
in printed form;
the borrowing entity must promptly notify the holders of the unlisted debentures, by any electronic means or printed notice, of the availability of the semi‑annual report and the manner in which the semi‑annual report may be accessed or obtained;
the borrowing entity must provide to any holder of the unlisted debentures a printed copy of the semi‑annual report upon request;
the semi‑annual report must —
contain the information set out in regulation 27(1) (where applicable); and
provide the information mentioned in regulation 27(1)(i)(i) and (ii) in compliance with regulation 27(2).