Indeed banks have to publish their results quarterly - CBK requirements not CMA/NSE. Insurance companies under IRA rules actually only have to publish annual results. I have always thought this is way too lenient, given past collapses of insurance companies in Kenya.
Listed insurance companies have to publish their interim results at the half year mark and then annually, under CMA/NSE listing rules.
I am not sure about this , but I think that when a company issues a bond, it then has to report on a quarterly basis.
Note the use of the word publishing as opposed to reporting. I guess you can report to NSE/CMA without necessarily publishing the results (in a newspaper). Car & General has been doing it for years. So has Cititrust. This is one reason for their low prices relative to their book values and earnings in my view. Very few folks know or care how they perform.