International Financial Services Centres Authority (Listing) Regulations, 2024 Part D LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS FOR COMPANIES HAVING DEPOSITORY RECEIPTS LISTED ON RECOGNISED STOCK EXCHANGE (S)
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Financial statement disclosure requires prompt board-approved annual and first-half reporting, with reconciliations where home accounting standards differ. Listed entities having depository receipts listed on recognised stock exchanges must disclose audited annual financial statements immediately after board ... Summary
Financial statement disclosure requires prompt board-approved annual and first-half reporting, with reconciliations where home accounting standards differ.
Listed entities having depository receipts listed on recognised stock exchanges must disclose audited annual financial statements immediately after board approval and within three months after the financial year-end. First-half financial statements must be disclosed immediately after board approval and within forty-five days after the half-year end. Financial statements may be prepared under IFRS, US GAAP, Ind AS, or home-jurisdiction standards; where other home-jurisdiction standards are used, reconciliation with IFRS is required.
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