Power to relax enforcement: regulators may ease procedural or technical requirements to prevent undue hardship and protect investors. The Board may relax strict enforcement of these Regulations for investor protection or market development where a requirement is procedural or technical, causes undue hardship to investors, is irrelevant for a particular industry or class of listed entities, arises from factors beyond the issuer's control, is in the interest of the securities market, or where provisions of other Acts, Rules or regulations governing the listed entity must be given precedence.