Disclaimer

These Commentaries provide the Listing Division's interpretation and guidance on the application of the Listing Rules on Financial Reporting Matters and are issued for information and guidance only.  They are intended to assist listed issuers and their professional advisers in the application of the Listing Rules.

These Staff Commentaries are not intended to explain common law and statutory duties and obligations of directors nor to amend or replace the Listing Rules.  These Commentaries should not be taken as a substitute for advice from qualified professional advisers.

In the event of any conflict or inconsistency between the contents of these Staff Commentaries and the Listing Rules, as amended and interpreted from time to time, the latter shall prevail.

Financial Reporting Matters