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    <description>Amendments require shorter, specified advance notices to stock exchanges and transfer book closure for rights issues; mandate independent merchant bankers&#039; fairness opinions for valuations in mergers to be provided to shareholders; permit filing of consolidated quarterly results within two months while standalone results remain due within one month, with publication limited to consolidated results where elected and access to standalone figures ensured; require limited review reports for last quarter unaudited submissions and board placement of limited review reports only where post review variations exceed the prescribed threshold; and update formats, accounting references and auditor report templates. Applicability is immediate, with some consolidated publication rules effective from the second quarter.</description>
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