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    <description>Amendment to the Listing Obligations and Disclosure Requirements Regulations, effective October 1, 2023, removes the parenthetical effective-date reference after the phrase top 100 listed entities and replaces the parenthetical fixed date following top 250 listed entities with wording that defers the effective date to a date to be specified by the Board, thereby modifying the timing mechanism for applicability of the disclosure obligations for those classes of listed entities.</description>
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