Offer document disclosures must be complete, current, and verified through lead-manager diligence and audited financial information. Initial public offer documentation must contain material disclosures that are true, correct and adequate for informed investment decisions. The issuer ... Summary
International Financial Services Centres Authority (Listing) Regulations, 2024
Offer document disclosures must be complete, current, and verified through lead-manager diligence and audited financial information.
Initial public offer documentation must contain material disclosures that are true, correct and adequate for informed investment decisions. The issuer must disclose its materiality policy where applicable and all material information arising after filing and before listing. Lead manager(s) must undertake due diligence regarding disclosure materiality, veracity and adequacy. The issuer remains responsible for the correctness, adequacy and disclosure of relevant information. Audited financial information, subject to specified shorter-existence and limited-review conditions, must be current and prepared under recognised accounting standards, with IFRS reconciliation where required.
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