27.5 PROFIT ESTIMATES
Paragraph 27.1 does not apply to a profit estimate included in:
(a) a preliminary statement of annual results which complies with the relevant provisions of the Listing Regulations;
(b) a half yearly financial report which complies with the relevant provisions of the rules of ADGM's securities exchange; or
(c) an interim management statement, or other interim financial information, which is published by virtue of a regulatory requirement and which has been prepared in accordance with the reporting framework set out in International Accounting Standard 34.