ENTITIES WITH SPECIFIED SECURITIES LISTED ON RECOGNISED STOCK EXCHANGES AS A PRIMARY LISTINGInternational Financial Services Centres Authority (Listing) Regulations, 2024
ENTITIES WITH SPECIFIED SECURITIES LISTED ON RECOGNISED STOCK EXCHANGES AS A PRIMARY LISTINGInternational Financial Services Centres Authority (Listing) Regulations, 2024
Offer-document disclosures for public depository receipts require complete material information, lead-manager diligence, and current audited financial reporting. Offer documents for public offers of depository receipts must contain material, true, correct and adequate disclosures for informed investment decisions. ... Summary
Offer-document disclosures for public depository receipts require complete material information, lead-manager diligence, and current audited financial reporting.
Offer documents for public offers of depository receipts must contain material, true, correct and adequate disclosures for informed investment decisions. Issuers must disclose their materiality policy where applicable and update material information arising after filing and before listing. Lead managers must conduct due diligence on the materiality, truthfulness and adequacy of disclosures. Required matters include issue details, underlying securities, issuer information, financial statements, material litigation and regulatory approvals. Audited financial information generally covers three financial years, and non-IFRS, non-US GAAP and non-Ind AS statements require IFRS reconciliation.
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