The Stock Exchange of Hong Kong Limited (the Exchange), a wholly-owned subsidiary of Hong Kong Exchanges and Clearing Limited (HKEX), today (Friday) published one new Guidance Letter, updated four Guidance Letters and withdrew 26 Guidance Materials.

Details of today’s changes are listed below.  They do not affect policy direction, which remains the same.

Changes to the Exchange’s Guidance Materials

• One new Guidance Letter – HKEX-GL102-19 (Guidance on accounting policies and stock-taking procedures performed by the reporting accountants).
   
• Four updated Guidance Letters – HKEX-GL32-12 (Guidance on the accounting and disclosure requirements for acquisitions of subsidiaries and businesses conducted during or after the trading record period); HKEX-35-12 (Guidance on profit forecast and special dividend); HKEX-GL37-12 (Guidance on disclosure on financial information and prospects of new applicants); and HKEX-GL45-12 (Guidance on trading record and financial eligibility requirements and disclosure of certain financial information).
   
• Twenty-six withdrawn Guidance Materials – three Guidance Letters, 16 Listing Decisions, six Interpretative Letters and one set of Frequently Asked Questions, or FAQs. The withdrawn materials were either outdated or incorporated into the new or updated Guidance Materials.

The Exchange will continue to review and streamline its Guidance Materials as appropriate.

The latest new and updated Guidance Materials can be found on the HKEX website.  The first and second sets of updates were published in July 2018 and March 2019 respectively.  The withdrawn Guidance Materials can be found in the Archive section on the HKEX website.

Ends