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    <description>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.</description>
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