This Chapter sets out the continuing obligations of a listed issuer with regard to the disclosure of routine financial information on an annual, half-yearly and quarterly basis. It also sets out certain recommended disclosure items on discussion and analysis (see rule 18.83) that listed issuers are encouraged to include in their half-year and annual reports. These recommended disclosure items are not obligatory, but merely items relating to good practice which are recommended for disclosure. Additional requirements, relating to non-routine financial disclosure, are set out in the following Chapters:
Chapter 7 — Accountants' Reports and Pro Forma Financial Information Chapter 14 — Listing Documents Chapter 19 — Notifiable Transactions Chapter 20 — Connected Transactions
Additional disclosure requirements in respect of routine financial information are set out in the following Chapters, in so far as they relate to the following issuers:—
Chapter 24 — Overseas issuers Chapter 25 — PRC issuers Chapter 31 — Issuers of debt securities
Note: In circumstances where the disclosure requirements of Chapters 24 or 25, as appropriate, are inconsistent with the requirements of this Chapter, the requirements of Chapters 24 or 25, as appropriate, shall prevail.
A listed issuer is required to prepare annual financial statements, half-year reports and quarterly reports. The contents, timing and publication requirements for each such financial statements or reports are set out in this Chapter.