Publication of financial results: listed entities must advertise results with QR code and webpage link within 48 hours. Listed entities must publish a newspaper advertisement within forty eight hours of the board meeting approving financial results, containing a Quick Response code and the webpage link where complete financial results and any modified auditor opinions or reservations are accessible; publication may alternatively include the full financial results and auditor qualifications in the prescribed format, and must appear in an English national daily and a regional language daily, while entities listed on SME exchanges are exempt from these newspaper requirements.