Listing Rules and Guidance: Contents
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This Code sets out the principles of good corporate governance, and two levels of recommendations: (a) code provisions; and (b) recommended best practices.
Issuers are expected to comply with, but may choose to deviate from, the code provisions. The recommended best practices are for guidance only. Issuers may also devise their own code on corporate governance on the terms they consider appropriate.
Issuers must state whether they have complied with the code provisions for the relevant accounting period in their interim reports (and summary interim reports, if any) and annual reports (and summary financial reports, if any).
Every issuer must carefully review each code provision and, where it deviates from any of them, it must give considered reasons:
Issuers are encouraged, but not required, to state whether they have complied with the recommended best practices and give considered reasons for any deviation.