Rule Numbers (Main Board) - Chapter 4
Rule 4.04
- Maximum allowance time gap between latest financial year-end and proposed listing date [LD31-2] [uploaded: July 2002; amended: July 2003]
Rule 4.04(1)
- Whether pre-acquisition financial information of the acquired companies was required to be presented in Company A's prospectus in a case where the Exchange accepted a shorter trading period under substantially the same management under Rule 8.05A [LD41-2] [November 2004]
- Whether the requirements of Listing Rules 8.05(1) and 4.04(1) could be satisfied where the Group's three financial year trading record period comprised a prior-incorporation period under Company A's predecessor and a post-incorporation period under Company A directly [LD47-3] [July 2005]
Rule 4.08(3)
Rule 4.11
- Adoption of Generally Accepted Accounting Principles in theUnited States of America ("US GAAP") for preparation of accountants' reports [LD38-2] [July 2004]
- Whether the results of Subsidiary A could be consolidated into the financial statements of the Group where the registered capital of Subsidiary A had not yet been fully paid and such consolidation would result in technical non-compliance with the laws of Subsidiary A's place of incorporation [LD44-3] [First Quarter 2005]
Rule 4.12
Rule 4.13
Rule 4.28
- Whether the minimum revenue requirement under Listing Rule 8.05(2)(e) could be satisfied by reference to the latest unaudited pro forma combined financial information of the Group which was reorganised from separate groups of entities under respective shareholders during the track record period [LD47-2] [July 2005]
Rule 4.29