Listing Rules and Guidance: Contents
The HKEX Rules, Interpretation and Guidance are maintained by Thomson Reuters Governance, Risk and Compliance to organise the materials for greater accessibility. Hyperlinked cross references are now available in the HTML versions.
In the case of discrepancies between HTML and PDF versions of the HKEX Rules, Interpretation and Guidance, the PDF version prevails.
Reports in respect of banks need cover only the two financial years preceding the issue of the listing document or such shorter period as may be acceptable to the Exchange. Consequently, all references in Chapter 4 to three financial years are to be read as references to two financial years or such shorter period.