includes—
| a) | annual financial statements and provisional annual financial statements; |
| b) | interim or preliminary reports; |
| c) | group and consolidated financial statements in the case of a group of companies; and |
| d) | financial information in a circular, prospectus or provisional announcement of results, that an actual or prospective creditor or holder of the company’s securities, or the Commission, Panel or other regulatory authority, may reasonably be expected to rely on; |