Entire Section

  • Annual reports

    • 14A.71

      The listed issuer's annual report must contain the following information on the connected transactions conducted in that financial year (including continuing connected transactions under agreements signed in previous years):

      (1) the transaction date;
      (2) the parties to the transaction and a description of their connected relationship;
      (3) a brief description of the transaction and its purpose;
      (4) the total consideration and terms;
      (5) the nature of the connected person's interest in the transaction; and
      (6) for continuing connected transactions,
      (a) a confirmation from the listed issuer's independent non-executive directors on the matters set out in rule 14A.55; and
      (b) a statement from the listed issuer's board of directors whether the auditors have confirmed the matters set out in rule 14A.56.

    • 14A.72

      When the listed issuer discloses in its annual report information of any related party transaction under the accounting standards for preparing its financial statements, it must specify whether the transaction is a connected transaction under this Chapter and whether it has complied with the requirements in this Chapter.