Update No. 36

Note to subscribers for the amendments to the rules governing the listing of securities on the Growth Enterprise Market (the "GEM Listing Rules")

Update No. 36

December 2010

Dear Sirs,

Acceptance of Mainland Accounting and Auditing Standards and Mainland Audit Firms for Mainland Incorporated Companies Listed in Hong Kong

We enclose reprinted pages of the GEM Listing Rules.  The reprinted pages incorporate amendments to:-

B02A24241D934714AD273561037F6D6D allow Mainland incorporated issuers to prepare their financial statements using Mainland accounting standards; and
B02A24241D934714AD273561037F6D6D allow Mainland audit firms approved by the Ministry of Finance of China and the China Securities Regulatory Commission to service these issuers using Mainland auditing standards.

We also enclose the filing instructions.

Coming into effect

The amendments come into effect on 15 December 2010.

Please click HERE to see the amended Rules.

Yours faithfully,

For and on behalf of
The Stock Exchange of Hong Kong Limited


Mark Dickens JP
Head of Listing

Updated 09 Dec 2010