Listing Rules and Guidance: Contents
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Rule 23.07 does not apply. The Exchange will not normally require an accountants' report in relation to a listing of debt securities issued by a State corporation incorporated or otherwise established in Hong Kong (see rule 24.02). In such case, the latest audited financial statements, which must relate to a financial period ended not more than 15 months before the date the listing document is issued, should be included in or appended to the listing document. The Exchange will not normally be prepared to list debt securities issued by a State corporation incorporated or otherwise established outside Hong Kong where the latest financial period reported on by the reporting accountants ended more than 15 months before the date of the listing document, unless interim financial statements relating to a period ended not more than nine months before the date of the listing document are included in the listing document and appropriate evidence is given to the Exchange that there has been no material adverse change in the financial condition of the issuer or the guarantor, in the case of a guaranteed issue, since the end of the period last reported on by the reporting accountants.