LD4-1
|
08/1999
(01/2023) |
Rule 17.01
|
Employee share option scheme of an overseas-listed subsidiary
|
LD13-3
|
05/2000
(01/2023) |
Rule 17.01
|
Whether Company A's proposed incentive share scheme for employees would be subject to Chapter 17 of the Listing Rules
|
LD29-3
|
09/2001
(01/2023)
|
Chapters 14A, 17
|
Share options to director — whether fell within Chapter 14A or Chapter 17
|
LD40-3
|
10/2004
(01/2023)
|
Rules 8.20, 13.36(1)(a)
|
Whether the mandate given by the existing shareholders of Company A prior to listing to authorise the grant of shares under a share-based remuneration plan would have a binding effect on future shareholders of Company A
|
LD40-2
|
10/2004
(01/2023)
|
Rules 8.20, 13.36(1)(a)
|
Whether the mandate given by the existing shareholders of Company A prior to listing to authorise the grant of shares under a share-based remuneration plan would have a binding effect on future shareholders of Company A
|
LD40-1
|
10/2004
(01/2023)
|
Rules 17.03(3), 17.03(9)
|
Grant of waivers — whether the number of shares issued under a share option scheme may exceed the limit prescribed under Chapter 17 of the Listing Rules; whether the exercise price of option grants may be made at a discount to market price on the date of grant
|
LD129-2020
|
09/2020
(01/2023)
|
Main Board Rules 17.01 and 17.03
|
Whether Company A's proposal to grant options to a discretionary trust under a share option scheme would meet the requirements under Chapter 17 of the Main Board Rules
|
| LD85-1 |
12/2009
(01/2022)
|
Rules 4.03, 4.05A, 14.20, 19.35, 19.39 |
Whether to waive Chapter 4 requirements so that Company X need not include in its prospectus:
• an accountants' report
• pre-acquisition financial information under Rule 4.05A
|
| LD81-2014 |
01/2014
(10/2020)
|
Main Board Rules 9.20(1) and Paragraph 30 of Appendix 1B |
Whether the Exchange would waive the requirements relating to the inclusion of a statement of sufficient working capital in Company A's listing document for a rights issue |
| LD47-2013 |
01/2013
(10/2020)
|
Main Board Rule 3.28, HKEx-LD35-1 (July 2003) |
Whether Mr. X qualified to act as Company A's secretary after the waiver period |
| LD18-2011 |
07/2011
(10/2020)
|
Rule 17.03(3) — Note (1) |
For the proposed share option scheme of Subsidiary B to be effective after listing, whether the Exchange would grant a waiver to allow the "10 per cent limit" be calculated based on Subsidiary B's total number of shares in issue at the time of its new listing instead of the date of Company A's general meeting to approve the scheme |
| LD99-5 |
07/2010
(10/2020)
|
Rule 19A.38 |
Whether the Exchange would waive the class meeting requirement under Rule 19A.38 on Company A's bonus issue of shares |
| LD83-1 |
12/2009
(10/2020)
|
Rules 14.07(5), 14.20 |
Whether the Exchange would disregard the consideration ratio for the acquisition and accept the proposed alternative size test |
| LD35-1 |
07/2003
(10/2020)
|
Rules 3.28 and 8.17
Rule 8.05
|
PRC issuer — company secretary not possessing relevant professional qualifications |
| LD38-2012 |
10/2012
(10/2020) |
Main Board Rules 13.48(1), 13.49(6); Paragraph 3 of Practice Note 10 of the Rules |
Whether to grant a waiver from strict compliance with the requirement to issue an interim report under Rule 13.48(1) |
| LD94-1 |
06/2010
(10/2020) |
Rule 4.10 and Rule 2.13(2) |
Whether to grant a Rule 4.10 waiver to banking companies incorporated in Mainland China |
| LD50-2 |
03/2006
(10/2020) |
Rule 8.21 |
Whether a waiver from the strict compliance of Listing Rule 8.21 should be granted to Company A to enable it to change its financial year end date such that it conformed with the financial year end dates of the majority of the entities that comprised the Group |
| LD15-3 |
07/2000
(10/2020) |
Paragraph 1 of Appendix 8 |
Calculation of initial listing fee where applicant was to be listed by way of introduction with Hong Kong as its only place of listing |
| LD53-2013 |
03/2013
(02/2020) |
Main Board Rule 18.04 |
Whether Company A's directors and senior management, taken together, had "sufficient experience relevant to exploration and/ or extraction activity"? |
| LD51-2013 |
02/2013
(02/2020) |
Main Board Rule 18.32 |
Whether NI 51-101 is an acceptable reporting standard under Rule 18.32 |
| LD50-2013 |
02/2013
(02/2020) |
Main Board Rule 18.03(1)(b) |
Whether Company A had adequate rights under the production sharing contracts which gave it sufficient influence in decisions over the exploration for and/or extraction of crude oil |
| LD49-2013 |
01/2013
(02/2020) |
Main Board Rules 18.33(2) and 18.33(6) |
(1) Whether disclosure of net present values attributable to Proved Reserves, Proved plus Probable Reserves, Proved plus Probable plus Possible Reserves and Contingent Resources both on a pre-tax and post-tax basis is acceptable under Main Board Rule 18.33(2)
(2) Whether to grant a waiver of Main Board Rule 18.33(6) to allow Company A to disclose estimated values of Possible Reserves, Contingent Resources and Petroleum-Initially-In-Place |
| LD32-2012 |
06/2012
(02/2020) |
Main Board Rules 18.03 and 18.05 |
Whether Company A must prepare a competent person's report ("CPR") for mining interests it intended to acquire or develop |
| LD31-2012 |
05/2012
(02/2020) |
Listing Rules 2.13(2)(a), 8.04, 8.05(1) and 18.04 |
Whether disclosures relating to the allegations in the complaint against certain person(s) whose surname(s) was/ were identical to those of Company A's previous management members were adequate and whether a waiver from Rule 18.04 should be granted to Company A in view of the lack of a clear path to commercial production |
| LD106-1 |
10/2010
(02/2020) |
Rule 8.05B(3) |
Whether a new applicant operating under a jointly controlled entity structure was suitable for listing |
| LD46-3 |
07/2005
(02/2020) |
Rule 8.02 |
Whether the requirement that a listing applicant must be legally established under Listing Rule 8.02 could be satisfied where the Group utilised a number of cross-shareholdings among its subsidiaries in order to comply with the laws of the place in which these subsidiaries were incorporated and operated their business |
| LD21-2 |
01/2001
(02/2020) |
Paragraph 3.1 of Practice Note 18 |
No application for securities of more than HK$5 million — whether still needed to divide into two pools |
| LD12-3 |
03/2000
(02/2020) |
Rule 3A.07 GEM Rule 6A.07 |
Whether Company B could apply for shares in Company A's initial public offering |
| LD67-2013 |
05/2013
(12/2019)
|
Rules 13.13, 13.15, 14.58 |
Whether the Exchange would waive the requirements for disclosing certain information relating to a loan provided by Company A to the Borrower |
| LD7-2011 |
03/2011
(10/2019)
|
Rules 14.06(6), 14.92, 14.93 |
Whether the Exchange would grant a waiver from Rule 14.92 for the disposal of the Disposal Target |
| LD95-1 |
07/2010
(10/2019)
|
Rules 14.06(6) and 14.82
|
Whether Company A would become a cash company as a result of its proposed placing of convertible notes
Whether the Exchange would treat Company A's proposed acquisition of the Target as a reverse takeover
|
| LD75-4 |
10/2009
(10/2019)
|
Rules 2.03(4), 2.04, 14.04(1), 14A.24
|
Whether the proposed distribution of Subsidiary B's shares in specie by Company A would be regarded as a transaction for Company A under Chapter 14 and/or Chapter 14A of the Rules
|
| LD62-3 |
11/2008
(10/2019)
|
Rule 14.20, 14A.80
|
Whether the Exchange would disregard the calculation of percentage ratios in respect of the Disposal and the Provision of Services and accept the alternative size tests submitted by Company A under Main Board Listing Rule 14.20 and 14A.80
|
| LD53-2 |
04/2006
(10/2019)
|
Rules 14.04(1)(a), 14.04(1)(g) |
Whether the appointment of and the grant of a mandate to external professional fund manager to manage and invest the Group's surplus cash reserves under the terms of a fund management agreement and the transactions contemplated under such agreement constituted notifiable transactions
|
| LD37-2 |
10/2003
(04/2019)
|
Rules 11.17, 11.18, 11.19 |
Whether non-inclusion of profit forecast IPO prospectus acceptable |
| LD35-2 |
07/2003
(04/2019) |
Rule 11.17, Paragraph 34 (2) of Appendix 1A |
IPO prospectus — disclaimer by reporting accountants in relation to profit forecast |
| LD42-3 |
12/2004
(04/2019) |
GEM Rules 7.02, 7.12 |
Whether the roll-back and roll-forward procedures adopted by the reporting accountants in the accountants' report were acceptable to the Exchange for GEM IPO |
| LD39-3 |
08/2004
(04/2019) |
Rules 8.06, 9.04 |
Whether Company A could publish a prospectus in which the latest financial period reported on by the reporting accountants ended more than six months before the date of the prospectus in light of a revised hearing date established by the Exchange |
| LD38-3 |
07/2004
(04/2019) |
GEM Rules 7.08(3), 7.13 |
Presentation of financial information in Company A's prospectus and subsequent financial reports |
| LD48-2 |
12/2005
(04/2019) |
Rule 8.05(1)(a) |
Whether compensation income arising from the one-time early termination of a contract could be counted towards satisfaction of the profit requirements under Listing Rule 8.05(1)(a) |
| LD47-3 |
07/2005
(04/2019) |
Rules 4.04(1), 8.05(1)(a) |
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 |
| LD47-2 |
07/2005
(04/2019) |
Rules 4.28, 4.29, 8.05(2)(e) |
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 |
| LD45-2 |
Q1/2005
(04/2019) |
Rule 8.05(1)(a) |
Whether (a) deferred tax credits arising out of netting off the tax effect from bad debt provisions; and (b) tax refunds arising out of capitalization of retained profits and statutory surplus reserves, in the financial statements of Company A could be counted towards satisfaction of the profit requirement of Listing Rule 8.05(1)(a) |
| LD44-3 |
Q1/2005
(04/2019) |
Rule 4.11 |
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 |
| LD43-2 |
Q1/2005
(04/2019) |
Rules 11.16, 11.17 |
Whether the inclusion of unaudited financial information of the Acquired Group in the listing document of Company A should be allowed |
| LD50-4 |
03/2006
(04/2019) |
Rules 2.13, 11.17 |
Whether the inclusion of risk factor disclosure regarding the variability or unreliability of the profit forecast of Company A in its prospectus was inappropriate |
| LD50-1 |
03/2006
(04/2019) |
Rules 11.17, 11.18 |
Whether a waiver should be granted to Company A to permit it to include in its prospectus a profit estimate of the unaudited financial information of the Group covering a period not coterminous with Company A's financial year-end |
| LD66-1 |
04/2009
(04/2019) |
Rule 8.05(1)(a) |
Whether the gain/loss from changes in the fair value of the conversion option in relation to Company A's redeemable convertible preferred shares should be excluded from the computation of profit under Rule 8.05(1)(a) |
| LD98-1 |
07/2010
(04/2019) |
Rules 4.11, 4.12 |
How Company A should account for JCE in its future annual and interim reports upon change of accounting method from the proportionate consolidation to the equity |
| LD86-2015 |
04/2015
(04/2019) |
GEM Rule 11.12A(1) |
Whether Company A's cash flow generated during a period of non-compliance should be counted towards the calculation of minimum cash flow under GEM Rule 11.12A(1) |
| LD76-2013 |
12/2013
(03/2019)
|
Listing Rules 2.13(2) and 8.04 |
Whether the Applicants were suitable for listing under Rule 8.04 given that they had conducted businesses in certain countries which were subject to trade or economic sanctions imposed by overseas governments before and during the Track Record Period, and if so, how the issue could be addressed. |
| LD46-2 |
07/2005
(03/2019) |
Rule 8.04, Paragraph 27A of Appendix 1A |
Whether Company A's reliance on its Parent for the editorial content of certain publication materials upon which Company A relied for its advertising business rendered Company A not suitable for listing |
| LD46-1 |
07/2005
(03/2019) |
Rule 8.04, Paragraph 27A of Appendix 1A |
Whether Company A's reliance on the Parent Group for certain sales and procurement functions upon the deemed listing rendered Company A unsuitable for listing |
| LD52-2 |
03/2006
(03/2019) |
Paragraph 27A of Appendix 1A |
Whether Company A could meet the requirements of independence from its parent company as contemplated under Paragraph 27A of Part A of Appendix 1 of the Listing Rules in light of the overlapping of directorships between Company A and its parent group |
| LD51-3 |
03/2006
(03/2019) |
Rules 8.04, 8.10 (a)(iii), Paragraph 27A of Appendix 1A |
Whether Company A was so dependent on Parentco as to be not suitable for listing given that (1) the executive directors of Company A overlapped with some of the directors of Parentco; (2) Company A and the Parentco Group were in the same industry sector; and (3) common customers were identified |
| LD51-2 |
03/2006
(03/2019) |
Rule 8.10 (a) (iii), Paragraph 27A of Appendix 1A |
Whether the respective businesses of the Group and the Parentco Group were adequately delineated and whether the disclosure made in the prospectus regarding the Parentco Group's engagement in businesses that competed or were likely to compete with the business of the Group was adequate |
| LD51-1 |
03/2006
(03/2019) |
Rule 8.04, Paragraph 27A of Appendix 1A, General Principles On Land Title Requirements For PRC Mainland Properties |
Whether Company A's reliance on its parent for certain aspects of its operations rendered Company A not suitable for listing |
| LD50-5 |
03/2006
(03/2019) |
Rule 8.04 |
Whether a known breach of applicable investment laws committed by the controlling shareholder in his home jurisdiction would prejudice Company A's suitability for listing where such breach was settled prior to listing by agreement with the relevant authority |
| LD69-1 |
07/2009
(03/2019) |
Rules 8.04, 14A.65(4), Paragraph 27A of Appendix 1A |
Whether Company A must before listing release Parentco's guarantees of its existing banking facility to demonstrate its financial independence from Parentc |
| LD107-1 |
10/2010
(03/2019) |
Rule 8.04 |
Whether heavy reliance on a major customer would render Company A unsuitable for listing |
| LD97-1 |
07/2010
(03/2019) |
Rules 8.04, 2.13 |
Whether Company A's regulatory non-compliance record made it unsuitable for listing |
| LD96-1 |
07/2010
(03/2019) |
Rules 3.08, 3.09 |
Whether persons with past SFC disciplinary records would be suitable to be Company A's directors |
| LD92-1 |
05/2010
(03/2019) |
Rule 8.04 |
Whether Company A was suitable for listing where it derived a significant portion of its turnover and net profit from transactions with closely related parties listing |
| LD19-2011 |
09/2011
(03/2019) |
Rules 3.08, 3.09 and 8.04 |
How Company A's material non-compliant financing would affect its listing |
| LD37-2012 |
09/2012
(03/2019) |
GEM Rules 2.06, 2.07, 2.09 and 11.06 |
Whether Company A's deteriorating financial performance and uncertain business prospects would render it unsuitable for listing |
| LD34-2012 |
07/2012
(03/2019) |
Main Board Rules 3.08, 3.09 and 8.15 |
Whether Mr. A's and Mr. B's conduct at the Predecessor affected their suitability under Listing Rules 3.08 and 3.09 and Company's A ability to comply with Listing Rule 8.15 |
| LD30-2012 |
04/2012
(03/2019) |
Main Board Rule 8.04; Paragraph 27A of Appendix 1A of the Rules |
Whether Company A's financial and operational reliance on Parent Company rendered Company A not suitable for listing |
| LD73-2013 |
05/2013
(03/2019) |
Main Board Rules 2.03, 2.04, 2.06 and 8.04 |
Whether Company A's non-compliances, uncertainties over the principal retail stores and deteriorating financial performance subsequent to the Track Record Period would render it unsuitable for listing |
| LD77-2014 |
01/2014
(07/2018) |
Main Board Rules 2.13(2) and 11.07 |
Whether Company A's level of internal controls on its hedging activities was appropriate for a listed company |
| LD89-1 |
05/2010
(07/2018) |
Rule 2.07C(4) (c) |
Whether to waive Rule 2.07C(4)(c) to allow Company X to delay the publication of the Chinese version of any document required to be published after the English version had been published on the Exchange's website |
| LD67-1 |
04/2009
(07/2018) |
Rule 2.13 |
Whether Company A's name was misleading having regard to the nature of its present and future business as disclosed in the prospectus |
| LD50-3 |
03/2006
(07/2018) |
Rules 2.03(3), 2.13(2) |
Whether a disclosure of the historical dividend yield in the summary section of the prospectus without explanation of its basis of calculation or likelihood of continuing in the future was misleading |
| LD21-3 |
01/2001
(07/2018) |
Paragraphs (5) and (6) of Note 1 to Appendix 5A1 |
To what extent listing timetable may be delayed |
| LD102-2016 |
12/2016
(07/2018)
|
Main Board Rules 2.03, 2A.03, 7.19(6) |
Whether the Exchange would grant listing approval for the proposed rights issue of Company A |
| LD90-2015 |
05/2015
(07/2018)
|
Main Board Rules 13.36 and 15.02 |
Whether Company A was allowed to use the general mandate for placing of warrants to third party investors |
| LD99-2 |
07/2010
(07/2018)
|
Main Board Rules 7.23, 13.36 |
Whether a proposed Open Offer with a condition to issue a minimum amount of new shares to Company B, and issue of the convertible bonds required shareholder approval |
| LD12-1 |
04/2000
(07/2018)
|
Rule 7.24(5) |
Whether Company A's proposed open offer would have to be made conditional on approval by Company A's shareholders in general meeting by a resolution on which the controlling shareholder would have to abstain from voting |
| LD8-2 |
12/1999
(02/2018) |
Rule 8.05 |
Whether Company A fulfilled the track record requirements for new listing |
| LD3-2011 |
03/2011
(04/2017) |
Rules 4.11, 19.39 |
Whether to accept Japanese Generally Accepted Accounting Principles (JGAAP) for preparing the accountants' report for Company A's listing document and subsequent financial reports |
| LD70-1 |
07/2009
(04/2017) |
Rules 4.03, 19.14, 19.20, Paragraph 2 of Appendix 16 |
Whether to permit certain Singaporean auditors to act as the reporting accountants in Company A's initial listing and as its auditors after listing. Whether to accept Singapore Financial Reporting Standards ('SFRS') for preparing the accountants' report in Company A's listing document and subsequent financial reports in Hong Kong |
| LD38-2 |
07/2004
(04/2017) |
Rules 4.11, 4.12, 4.13, 7.12, 19.13, 19.14, Paragraphs 2 (Note 2.6) and 38 of Appendix 16 |
Adoption of Generally Accepted Accounting Principles in the United States of America ("US GAAP") for preparation of accountants' reports |
| LD72-2013 |
05/2013
(01/2017) |
Paragraph 3(f) of Practice Note 15 to the Main Board Rules |
Whether the Exchange would waive the assured entitlement requirement for Company A's proposal to spin-off Company B (Superseded by LD104-2017) |
| LD74-2013 |
06/2013
(09/2016) |
Main Board Rules 18.04 and 18.07 |
Whether Company A has satisfactorily demonstrated that its principal mineral asset has a clear path to commercial production under Rule 18.07 |
| LD90-1 |
05/2010
(01/2016) |
Rules 10.03(1), (2); 10.04, Paragraph 5(2) of Appendix 6 |
Whether to allow Company X to allocate H-Shares under the placing tranche to its existing public A-Share holders |
| LD91-1 |
05/2010
(09/2015) |
Rule 4.04(1) |
Whether to waive Rule 4.04(1) for Company A |
| LD54-5 |
06/2006
(08/2015) |
Rule 2.13 |
Whether and how unaudited interim financial information of Subsidiary A should be included in the prospectus of Company A when Subsidiary A had published such information in accordance with the requirements of another exchange on which its shares were listed |
| LD54-4 |
06/2006
(08/2015) |
Rule 2.13 |
Whether and how unaudited interim financial information should be included in the prospectus of Company A when Company A had published such information that covered a more recent interim period than that required by the Listing Rules in accordance with the requirements of another exchange on which its shares were listed |
| LD37-1 |
10/2003
(08/2015) |
Rules 8.08(2), 21.04 |
Chapter 21 listing applicant - minimum spread of shareholders on listing |
| LD41-2 |
11/2004
(07/2015) |
Rules 4.04(1), 4.08(3), 8.05(3)(a) and (b), 8.05A |
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 |
| LD53-3 |
04/2006
(04/2015) |
GEM Rules 18.03, 18.48A, 18.49 |
Whether suspension in the trading of the shares of Company A would be required for failing to publish on a timely basis financial information as required under the GEM Listing Rules, and, if required, the length of such suspension |
| LD78-1 |
10/2009
(10/2014) |
Rules 4.04(2), 4.04(4)(a) |
Whether to waive Rules 4.04(2) and 4.04(4)(a) so that Company A's accountants' report need not include the three-year financial statements of the businesses it had acquired after the latest audited balance sheet date |
| LD100-1 |
07/2010
(07/2014) |
Rules 1.01 and 14A.11(4) |
Whether Company A is a connected person of Listco |
| LD93-6 |
06/2010
(07/2014) |
Rules 14A.06, 14A.11(4)(a) |
Whether Company A must abstain from voting at Listco’s general meeting on the disposal of the Target |
| LD76-5 |
10/2009
(07/2014) |
Rules 14A.06, 14A.11(4)(c) |
Whether the transaction between Company A and each of Mr X, the Supplier and the Borrower was subject to the connected transaction requirements |
| LD76-4 |
10/2009
(07/2014) |
Rule 14A.31(6) |
Whether the granting of Indemnities by Company A or any of its subsidiaries in favour of the Directors against any claims that might arise in the course of the proper discharge of their duties would be regarded as forming part of their service contracts therefore exempt from the connected transaction requirements under Rule 14A.31(6) |
| LD63-4 |
11/2008
(07/2014) |
Rules 14A.06, 14A.11 |
Whether the Exchange would exercise its power to deem Company B as a connected person of Company A in respect of the Transaction under Main Board Listing Rule 14A.06 |
| LD7-2 |
11/1999
(07/2014) |
Rule 14A.43 |
Connected transactions – acceptability of written shareholders’ certificate in lieu of shareholders’ meeting |
| LD54-3 |
06/2006
(04/2014) |
Paragraphs 5, 8 and 13 of Appendix 6 |
Whether and under what conditions consent would be given by the Exchange to enable connected clients of the distributors of the Shares to subscribe for and hold the allocation Shares (Superseded by GL75-14) |
| LD64-2013 |
04/2013
(12/2013) |
Rules 19.05 and 19.30 and GEM Rule 24.05 |
Whether the Exchange would consider Labuan an acceptable jurisdiction under Chapter 19 of the Main Board Rules and Chapter 24 of the GEM Rules (Superseded by Labuan Country Guide) |
| LD36-2012 |
08/2012
(12/2013) |
Rules 19.05 and 19.30 and GEM Rule 24.05 |
Whether the Exchange would consider South Korea an acceptable jurisdiction under Chapter 19 of the Main Board Rules and Chapter 24 of the GEM Rules (Superseded by South Korea Country Guide) |
| LD24-2012 |
02/2012
(12/2013) |
Rules 19.05 and 19.30 and GEM Rule 24.05 |
Whether the Exchange would consider the State of Delaware an acceptable jurisdiction under Chapter 19 of the Main Board Listing Rules and Chapter 24 of the GEM Listing Rules (Superseded by United States of America - Delaware Country Guide) |
| LD11-2011 |
05/2011
(12/2013) |
Rules 19.05 and 19.30 and GEM Rule 24.05 |
Whether the Exchange would consider Alberta an acceptable jurisdiction of an issuer’s incorporation (Revised Listing Decision) (Superseded by Canada - Alberta Country Guide) |
| LD10-2011 |
05/2011
(12/2013) |
Rule 19.05 |
Whether the Exchange would consider Guernsey an acceptable jurisdiction under Chapter 19 of the Main Board Listing Rules and Chapter 24 of the GEM Listing Rules (Superseded by Guernsey Country Guide) |
| LD4-2011 |
03/2011
(12/2013) |
Rule 19.05 |
Whether the Exchange would consider France an acceptable jurisdiction under Chapter 19 of the Main Board Listing Rules and Chapter 24 of the GEM Listing Rules (Superseded by France Country Guide) |
| LD1-2011 |
01/2011
(12/2013) |
Rule 19.05 |
Whether the Exchange would consider Italy an acceptable jurisdiction under Chapter 19 of the Main Board Listing Rules and Chapter 24 of the GEM Listing Rules (Superseded by Italy Country Guide) |
| LD111-1 |
11/2010
(12/2013) |
Rule 19.05 |
Whether the Exchange would consider the State of California an acceptable jurisdiction under Chapter 19 of the Main Board Listing Rules (Superseded by United States of America - California Country Guide) |
| LD110-1 |
10/2010
(12/2013) |
Rule 19.05 |
Whether the Exchange would consider Japan an acceptable jurisdiction under Chapter 19 of the Main Board Listing Rules (Superseded by Japan Country Guide) |
| LD109-1 |
10/2010
(12/2013) |
Rule 19.05 |
Whether the Exchange would consider Brazil an acceptable jurisdiction under Chapter 19 of the Main Board Listing Rules (Superseded by Brazil Country Guide) |
| LD108-1 |
10/2010
(12/2013) |
Rule 19.05 |
Whether the Exchange would consider the Isle of Man an acceptable jurisdiction under Chapter 19 of the Main Board Listing Rules (Superseded by Isle of Man Country Guide) |
| LD84-1 |
12/2009
(12/2013) |
Rule 19.05 |
Whether the Exchange would consider the British Virgin Islands (BVI) an acceptable jurisdiction under Chapter 19 of the Listing Rules (Superseded by British Virgin Islands Country Guide) |
| LD80-1 |
10/2009
(12/2013) |
Rule 19.05 |
Whether the Exchange would consider Jersey an acceptable jurisdiction under Chapter 19 of the Listing Rules (Superseded by Jersey Country Guide) |
| LD71-1 |
09/2009
(12/2013) |
Rule 19.05 |
Whether the Exchange would consider Germany an acceptable jurisdiction under Chapter 19 of the Listing Rules. How should the Exchange conduct the vetting process for future applicants incorporated in Germany (Superseded by German Country Guide) |
| LD65-3 |
03/2009
(12/2013) |
Rules 19.05, 19.30 |
Whether the Exchange would consider Cyprus an acceptable jurisdiction of Company X's incorporation under Chapter 19 of the Listing Rules for the purpose of its proposed primary listing. How should the Exchange conduct the vetting process relating to future applicants incorporated in Cyprus for the purpose of primary or secondary listing on the Exchange (Superseded by Cyprus Country Guide) |
| LD65-2 |
03/2009
(12/2013) |
Rules 19.05, 19.30 |
Whether the Exchange would consider Luxembourg an acceptable jurisdiction of Company X's incorporation under Chapter 19 of the Listing Rules for the purpose of its proposed primary listing. How should the Exchange conduct the vetting process relating to future applicants incorporated in Luxembourg for the purpose of primary and secondary listings on the Exchange (Superseded by Luxembourg Country Guide) |
| LD65-1 |
03/2009
(12/2013) |
Rules 19.05, 19.30 |
Whether the Exchange would consider Singapore an acceptable jurisdiction of Company X's incorporation under Chapter 19 of the Listing Rules for the purpose of its proposed primary listing. How should the Exchange conduct the vetting process relating to future applicants incorporated in Singapore for the purpose of primary and secondary listings on the Exchange (Superseded by Singapore Country Guide) |
| LD58-1 |
11/2006
(12/2013) |
Chapter 19 |
Whether the Exchange would accept British Columbia as an approved jurisdiction under Chapter 19 of the Listing Rules for the purposes of primary and secondary listings on the Main Board of the Exchange (Superseded by Canada - British Columbia Country Guide) |
| LD57-1 |
10/2006
(12/2013) |
Chapter 19 |
Whether the Exchange would accept (1) Australia as an approved jurisdiction under Chapter 19 of the Listing Rules for the purposes of primary and secondary listings on the Main Board of the Exchange; and (2) the ASX as an exchange where the standards of shareholder protection are at least equivalent to those provided in Hong Kong (Superseded by Australia Country Guide) |
| LD34-3 |
04/2003
(12/2013) |
Rule 8.05, Practice Note 3 |
No absolute control by Company A over its joint ventures - whether profits from joint ventures could be attributed to Company A to meet three-year trading record requirement (Superseded by LD106-1) |
| LD45-3 |
Q1/2005
(06/2013) |
GEM Rules 7.03(1) and 11.10 |
Whether Company A would be granted a waiver from the strict requirements of GEM Listing Rules 7.03(1) and 11.10 to the effect that the accountants’ report that was included in its prospectus would not be required to include the financial information up to its latest financial year end? (Superseded by GL25-11) |
| LD14-3 |
05/2000
(01/2013) |
Rules 2.13(2), 11.16 to 11.19 |
Payment of special dividend prior to listing (Superseded by GL15-09) |
| LD23-2 |
03/2001
(01/2013) |
Note 11(ii) to Rule 13.09(1) |
Profit warning |
| LD42-2 |
12/2004
(11/2012) |
GEM Rule 20.65(4) |
Whether existing financial assistance from the controlling shareholders of a GEM listing applicant, in the form of guarantees or security in support of borrowings, should be permitted to continue on and after the date of listing? (Please see LD69-1) |
| LD59-7 |
08/2007
(10/2012) |
GEM Rules 1.01, 11.23,13.16, 13.17 |
Whether Company B would be regarded as a member of the public at the time of listing and whether shares held by it should be subject to lock-up in a case where Company B was entitled to hold approximately over 10% shareholding interest in Company A upon the conversion of the convertible bonds subscribed by it prior to listing (Superseded by GL43-12) |
| LD59-6 |
08/2007
(10/2012) |
Rules 2.03(2), (4) and (5),3.08 |
Whether the special rights available to the Pre-IPO Investor complied with the principles under Listing Rules 2.03(2) and (4) (Superseded by GL43-12) |
| LD59-5 |
08/2007
(10/2012) |
Rules 2.03(2), (4) and (5), 8.04 |
Whether certain special rights available only to the Bondholders under the terms of the convertible bonds would be in compliance with the general principle that all holders of listed securities are to be treated fairly and equally under Listing Rule 2.03 (Superseded by GL43-12) |
| LD59-4 |
08/2007
(10/2012) |
Rule 2.03(4) |
Whether the grant of veto rights over certain major corporate matters to the Investors of the Convertible Instruments prior to listing would violate the requirement to treat all holders of listed securities fairly and equally under Listing Rule 2.03(4) (Superseded by GL43-12) |
| LD59-3 |
08/2007
(10/2012) |
Rule 2.03(4) |
Whether the pre-IPO investment in Company A by Investor A would fulfill the requirement under Listing Rule 2.03(4) that all holders of listed securities are to be treated fairly and equally (Superseded by GL43-12) |
| LD59-2 |
08/2007
(10/2012) |
Rule 2.03 |
Whether the guaranteed discount to the IPO price of the mandatory Convertible Bonds and the negative pledge under the non-mandatory Convertible Bonds available only to the Convertible Bondholders would violate the fair and orderly principle and the requirement to treat all holders of listed securities fairly and equally under Listing Rule 2.03 (Superseded by GL43-12) |
| LD59-1 |
08/2007
(10/2012) |
Rule 2.03 |
Whether certain rights granted to Investor X would be permitted to continue after listing, given that the rights were not generally available to other shareholders of Company A and the nominated directors' compliance with such rights might, in certain circumstances, conflict with the duty of directors to act in the best of the interests of shareholders as a whole at all times (Superseded by GL43-12) |
| LD55-3 |
06/2006
(10/2012) |
Rules 2.03(2) and (4), 9.09 |
Whether a placing of Company A's shares to the Pre-IPO Investor prior to listing that met the technical requirements regarding disclosure, lock-up and public-float as memorialised in Listing Decision HKEx-LD36-1 complied with Listing Rules 2.03 and 9.09 (case 3) (Superseded by GL43-12) |
| LD55-2 |
06/2006
(10/2012) |
Rule 2.03(2) and (4) |
Whether a placing of Company A's shares to the Pre-IPO Investor prior to listing that met the technical requirements regarding disclosure, lock-up and public-float as memorialised in Listing Decision HKEx-LD36-1 complied with Listing Rule 2.03 (case 2) (Superseded by GL43-12) |
| LD55-1 |
06/2006
(10/2012) |
Rule 2.03(2) and (4) |
Whether a placing of Company A's shares to the Pre-IPO Investor prior to listing that met the technical requirements regarding disclosure, lock-up and public-float as memorialised in Listing Decision HKEx-LD36-1 complied with Listing Rule 2.03 (case 1) (Superseded by GL43-12) |
| LD36-2 |
10/2003
(10/2012) |
GEM Rules 1.01, 13.16A |
Pre-IPO placing-whether shares subject to lock-up and counted as part of public float (GEM Board) (Superseded by GL43-12) |
| LD36-1 |
10/2003
(10/2012) |
Rules 1.01, 8.24, 10.07(1) |
Pre-IPO placing-whether shares subject to lock-up and counted as part of public float (Main Board) (Superseded by GL43-12) |
| LD11-2011 |
05/2011
(02/2012) |
Rules 19.05 and 19.30 and GEM Rule 24.05 |
Whether the Exchange would consider Alberta an acceptable jurisdiction (May 2011 version) |
| LD31-2 |
07/2002
(03/2011) |
Rule 4.04 |
Maximum allowable time gap between latest financial year-end and proposed listing date (Superseded by GL25-11) |
| LD52-1 |
03/2006
(07/2010) |
General Principles On Land Title Requirements For PRC Mainland Properties |
Whether Company A was required to obtain long term title certificates for the Leased Properties where it conducted its principle manufacturing activities and the Leased Properties were owned by its controlling shareholder on normal commercial terms (Superseded by GL19-10) |
| LD10-3 |
02/2000
(07/2010) |
General Principles On Land Title Requirements For PRC Mainland Properties |
Whether Company A, being neither an infrastructure project company nor a property company, was required to obtain the long-term land use right certificates and/or building ownership certificates and/or building ownership certificates for all its PRC mainland properties (Superseded by GL19-10) |
|
LD49-2 |
03/2006
(09/2009) |
Rule 8.17 |
Whether a person who was not a member of the Hong Kong Institute of Company Secretaries (now known as the Hong Kong Institute of Chartered Secretaries) but possessed certain relevant work experience as a company secretary and who was also an associate of another professional body satisfy the requirements of Listing Rules 8.17(2) or 8.17(3) |
|
LD48-1 |
12/2005
(09/2009) |
Rule 8.04, Paragraph 27A of Appendix 1A |
Whether existing financial assistance granted by the controlling shareholder in the form of counter-guarantees under foreign currency denominated equipment lease agreements in favour of Company A should be permitted to continue after listing |
|
LD46-4 |
07/2005
(07/2009) |
Rules 8.06, 9.03(3) |
Whether the Exchange should accept a new Main Board listing application for vetting where the application was filed prior to 15 August 2005, contained financial accounts in audited form for the years ended 31 December 2002, 2003 and 2004, and the sponsor sought guidance from the Exchange in advance |
|
LD43-4 |
Q1/2005
(07/2009) |
Rule 9.03(3) |
Whether the Exchange should accept a new Main Board listing application for vetting where the application was filed prior to 15 February 2005, contained financial accounts in audited form for the years ended 31 December 2001, 2002 and 2003 and six months ended 30 June 2003 and 2004, and the sponsor sought guidance from the Exchange in advance |
|
LD42-1 |
12/2004
(09/2009) |
Rules 8.04, 14A.65(4), Paragraph 27A of Appendix 1A |
Whether a listing applicant migrating from the GEM Board to the Main Board should be required to discharge existing shareholders loans on or before its date of listing in full in order to demonstrate its financial independence |
|
LD41-3 |
11/2004
(09/2009) |
Chapter 1, Rules 10.07, 10.08 |
Whether Company A could issue further shares within six months of its listing on the Main Board |
|
LD39-2 |
08/2004
(09/2009) |
GEM Rule 11.12 |
Whether Company A operated one focused line of business given that it had customers in four different business sectors during the active business pursuit period |
|
LD39-1 |
08/2004
(09/2009) |
GEM Rule 11.12 |
Whether Company A operated one focused line of business given that it manufactured products in five distinct categories during the active business pursuit period |
|
LD38-1 |
07/2004
(09/2009) |
Rule 3.24 |
Issuer with no qualified accountant |
|
LD35-3 |
07/2003
(09/2009) |
General Principles On Sponsors |
Eligibility of Company A to act as sole sponsor |
|
LD34-2 |
04/2003
(09/2009) |
General Principles For IPO |
Whether exercise of over-allotment option would necessitate suspension |
|
LD34-1 |
04/2003
(09/2009) |
Rule 9.03(3) |
No figure for third financial year of track record period |
|
LD33-3 |
02/2003
(09/2009) |
Rules 6.01(2), 8.08(1) |
Announcement regarding general offer - appropriate warning statement to be included |
|
LD33-2 |
02/2003
(09/2009) |
Rule 14.25(1) |
Whether standard 3-year waiver for on-going connected transaction would cover current financial year |
|
LD31-3 |
07/2002
(09/2009) |
Appendix 10 - Rule A3 |
Top-up placing during "blackout" period - whether dealing in shares by director |
|
LD31-1 |
07/2002
(09/2009) |
Rules 6.01(2), 8.08(1), 14.35 |
Insufficient public float |
|
LD30-3 |
05/2002
(09/2009) |
Rules 6.01(2), 8.08(1) |
Whether trading should be suspended if public float is not more than 10% |
|
LD30-2 |
05/2002
(09/2009) |
Rules 14.25, 14.26
|
No legally binding agreement entered into for on-going connected transactions prior to change to Takeovers Code - whether waiver should be granted |
|
LD29-2 |
09/2001
(09/2009) |
Rule 14.25(2)(a) |
Financial assistance to non wholly owned subsidiary - Mr. X a substantial shareholder and director of the subsidiary - whether exempted connected transaction under Rule 14.25(2)(a) |
|
LD28-3 |
08/2001
(09/2009) |
Rule 10.07(1)(a) |
Agreement within 6 months of listing for issue of shares outside of 6-month period |
|
LD27-3 |
07/2001
(09/2009) |
Rules 14.04(5), 14.10 |
Notifiable transaction – aggregation |
|
LD27-2 |
07/2001
(09/2009) |
Rule 14.10 |
Major transaction - call option - whether granting had to be made conditional on shareholders' approval |
|
LD27-1 |
07/2001
(09/2009) |
General Principles On Sponsors |
Eligibility of Company A to be sole sponsor of application for new listing |
|
LD25-1 |
05/2001
(09/2009) |
Rule 14.25(1) |
De minimis continuing connected transaction - whether announcement required each year |
|
LD24-3 |
04/2001
(09/2009) |
Rule 14.24(5) |
Connected transaction - financial assistance not in the ordinary and usual course of business - whether de minimis |
|
LD24-2 |
04/2001
(09/2009) |
Rule 14.03(2)(a)(ii) |
Connected transaction - whether the word "cohabiting" in Rule 14.03(2)(a)(ii) qualifies all the categories of relative mentioned in that Rule |
|
LD24-1 |
04/2001
(09/2009) |
Rule 14.25(2)(b) |
Connected transaction - proportional financial assistance to a company in which the listed issuer (or any of its subsidiaries) and a connected person are both shareholders - meaning of "proportionate" here interest indirectly held |
|
LD22-3 |
02/2001
(09/2009) |
Rule 14.10 |
Determination of "closely allied group of shareholders" |
|
LD22-2 |
02/2001
(09/2009) |
Practice Note 19 - 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 |
|
LD20-3 |
12/2000
(09/2009) |
Practice Note 13 - Paragraph 4.1 |
Whether an issue of new shares by Company B would constitute a "deemed disposal" |
|
LD20-1 |
12/2000
(10/2003) |
General Principles For IPO |
Pre-IPO placing to a strategic investor |
|
LD19-3 |
11/2000
(09/2009) |
Rule 14.26(3) |
Connected transaction - issue of shares in Company B to connected persons - whether written shareholders' approval acceptable |
|
LD19-2 |
11/2000
(09/2009) |
Chapter 17 - General |
Whether Company A could delete a clause in its employee share option scheme that restricted the number of options that could be granted to eligible employees |
|
LD19-1 |
11/2000
(09/2009) |
Rules 3.10, 3.11 |
Whether Mr. X could be appointed as one of Company A's independent non-executive directors |
|
LD18-3 |
10/2000
(09/2009) |
Rule 14.04 |
Whether the proceeds from top-up placing which had not yet been completed, should be included in net tangible assets for purpose of "4 tests" |
|
LD18-1 |
10/2000
(09/2009) |
Appendix 7 - Paragraph 19(1)(a)(ii) of the Listing Agreement |
Material dilution of major subsidiary - whether written shareholders' approval acceptable in lieu of resolution passed at shareholders' meeting |
|
LD17-3 |
09/2000
(09/2009) |
Rule 14.26 |
Transactions became on-going connected transactions following acquisition, but independent shareholders' approval not obtained |
|
LD17-1 |
09/2000
(09/2009) |
Rule 14.24(1) |
Whether a consultancy agreement qualified for the exemption provided by Rule 14.24(1) for consumer good and services |
|
LD16-3 |
08/2000
(09/2009) |
Rule 14.24(6)(b) |
Connected person undertaking to apply for excess rights issue - whether exemption for receipt of pro rata entitlement of securities applicable |
|
LD16-2 |
08/2000
(09/2009) |
Chapter 17 - General |
Whether Company A could extend the benefits of its share option scheme to non-executive directors |
|
LD16-1 |
08/2000
(09/2009) |
Rule 19A.14(2) |
Meaning of "total existing issued share capital" for purpose of Rule 19A.14(2) |
|
LD15-1 |
07/2000
(09/2009) |
Rules 14.25(1), 14.26 |
Connected transactions waiver cap exceeded |
|
LD14-2 |
06/2000
(09/2009) |
Rule 14.09 |
Calculation of "4 tests" on disposal where company had negative net tangible asset value and incurred net losses |
|
LD14-1 |
06/2000
(09/2009) |
Rule 14.03(2)(a)(ii) |
Whether mere relationship rendered Mr. X a connected person |
|
LD11-2 |
03/2000
(09/2009) |
Rule 3.11 |
Whether Mr. X, who had until just one month previously held several directorships in companies controlled by connected persons of Company A, could act an independent non-executive director of Company A |
|
LD11-1 |
03/2000
(09/2009) |
General Principles On Sponsor, Chapter 3 |
Eligibility of Company A to act as a co-sponsor of an applicant for new listing |
|
LD9-3 |
01/2000
(07/2008) |
Rules 8.05, 18.03 |
Mineral company - waiver from trading record requirements of Rule 8.05 (Superseded by Guidance Letter GL5-08) |
|
LD9-2 |
01/2000
(09/2009) |
General Principles On Sponsors |
Eligibility of a company to be the sole sponsor of an applicant of for new listing |
|
LD7-1 |
11/1999
(09/2009) |
Rules 14.09, 14.25(1) |
Major and connected transaction - disposal of Company A's entire interest in Company B:
- discretion to disregard profits under Rule 14.09
- determining whether transaction fell within de minimis provisions of Rule 14.25(1) |
|
LD6-2 |
10/1999
(09/2009) |
Rule 14.04(8) |
Whether the unique nature of Company A's industry should entitle it to a relaxation of the assets test |
|
LD6-1 |
10/1999
(09/2009) |
Rules 14.06, 14.09 |
Change in control as a result of an acquisition does not necessarily render the transaction a very substantial acquisition |
|
LD5-3 |
09/1999
(09/2009) |
Appendix 10 - Paragraph A3 |
Model Code Securities Transactions by Directors of Listed Companies - Excess application for rights shares by directors during the period of one month immediately preceding the announcement of interim or final results |
|
LD5-1 |
09/1999
(09/2009) |
Rule 8.05 |
Reliance on the income from an associated company to fulfil the trading record requirement |
|
LD4-3 |
08/1999
(09/2009) |
Rule 14.07(3) |
A very substantial acquisition resulting in the Exchange treating it as a new listing application |
|
LD3-3 |
07/1999
(09/2009) |
Rule 14.26 |
The basis upon which a cap may be set in relation to waivers granted to Company A for on-going connected transactions |
|
LD3-1 |
07/1999
(10/2003) |
General Principles On IPO |
Sale of shares in Company A by controlling shareholder at a discount less than 6 months before listing |
|
LD2-3 |
06/1999
(09/2009) |
Rule 14.25 |
Effect of variation of terms of connected transactions on connected transaction waivers |
|
LD2-2 |
06/1999
(09/2009) |
Rules 14.06, 14.07(3) |
Reverse takeover - change in control |
|
LD1-3 |
05/1999
(09/2009) |
Rule 10.06(2)(a) |
Waiver from the 25% monthly share repurchase restriction |
|
LD1-2 |
05/1999
(09/2009) |
Rule 10.07(1) |
Placing within six months of listing
|
|
LD1-1 |
05/1999
(09/2009) |
Rule 14.24(6)(a) |
14 day period for a "top up" placing |
