Listing Rules and Guidance: Contents
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Shareholders' approval is required for an acquisition that requires an accountants' report under this Chapter where the reporting accountants can only give a qualified opinion in the accountants' report in respect of the acquisition of the businesses or companies, for example, because of the absence of adequate records in relation to stock and work-in-progress. In such cases, the Exchange will not accept a written shareholders' approval for the transaction, but will require a general meeting to be held to consider the transaction.