Regulatory Framework and Rules
Listing Decisions
Category by Topics or Rule Numbers

Rule Numbers (Main Board) - Practice Note 19

Paragraphs 1.2, 2.2 and 3.3

- Whether guarantees given by a listed issuer to its subsidiaries to secure their banking facilities, which exceed 25% of the listed issuer's consolidated net tangible assets, give rise to a disclosure obligation under Practice Note 19 [LD25-3] [May 2001]

 

Paragraph 3.2.1

- Whether trading balances due from a third party should be treated as "advances" in determining whether advances by an issuer to any entity have exceeded 25% of the issuer's net assets [LD22-2] [February 2001]

 

Paragraph 3.3

- Whether provision of further financial assistance since previous announcement under paragraph 3.3 of Practice Note 19 necessitated further announcement [LD18-2] [October 2000]

- Whether provisions made against advances to affiliated companies should be taken into account when calculating the percentage of a listed issuer's net assets which is represented by such advances and other forms of financial assistance to affiliated companies [LD22-1] [February 2001]