The listing document must include:
(1) for property interests of an applicant's property activities:
(a) the full text of valuation reports of property interests that are required to be valued except where summary disclosure is allowed; and
(b) a summary disclosure if the market value of a property interest as determined by the valuer is less than 5% of its total property interests that are required to be valued under rule 5.01A
(1). See Appendix 26
for the summary form of disclosure. The Exchange may accept variation of the summary form of disclosure based on the applicant's circumstances. The valuation report setting out the information required by these Rules must be available for public inspection;Note: The summary form of disclosure may be varied based on the applicant's circumstances. An applicant must include additional information necessary for investors to make an informed decision.
(2) for property interests of an applicant's non-property activities:
(a) the full text of valuation reports if the carrying amount of a property interest is or is above 15% of its total assets; and
(b) a statement that, except for the property interests in the valuation reports, no single property interest that forms part of its non-property activities has a carrying amount of 15% or more of total assets;
(3) an overview of property interests not covered by a valuation report, including their number and approximate size range, uses, how they are held and the general description of the area where they are located. The overview may include property interests voluntarily valued and disclosed separately in the listing document; and
(4) the general information in rule 5.10
, if it applies.