Not really that clear.
Substitutions must be made by a team representative. According to the rule it seems to imply that it must be done before the warning horn (15 seconds left in the halftime). But that is ambiguous at best. I would just make sure you have 5 on the court and the coach just would have to figure it out from there. If no players report or team representative does not report than the last players in the game will start the second half.
This is not an issue I ever have to deal with.
Peace
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Let us get into "Good Trouble."
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Charles Michael “Mick” Chambers (1947-2010)
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