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14.08

The table below summarises the classification and percentage ratios resulting from the calculations set out in rule 14.07. However, listed issuers should refer to the relevant rules for the specific requirements.

Transaction type Assets ratio Consideration ratio Profits ratio Revenue ratio Equity capital ratio
Share transaction less than 5% less than 5% less than 5% Less than 5% less than 5%
Discloseable transaction 5% or more but less than 25% 5% or more but less than 25% 5% or more but less than 25% 5% or more but less than 25% 5% or more but less than 25%
Major transaction — disposal 25% or more but less than 75% 25% or more but less than 75% 25% or more but less than 75% 25% or more but less than 75% Not applicable
Major transaction — acquisition 25% or more but less than 100% 25% or more but less than 100% 25% or more but less than 100% 25% or more but less than 100% 25% or more but less than 100%
Very substantial disposal 75% or more 75% or more 75% or more 75% or more Not applicable
Very substantial acquisition 100% or more 100% or more 100% or more 100% or more 100% or more

Note: The equity capital ratio relates only to an acquisition (and not a disposal) by a listed issuer issuing new equity capital.