‹ 18.05 [Repealed] Auditors’ report (18.06A) › 18.06 The Exchange may allow the annual financial statements of any overseas issuer to be drawn up otherwise than in conformity with financial reporting standards referred to in rule 18.04 (see the requirements set out in rule 24.18A). ‹ 18.05 [Repealed] Auditors’ report (18.06A) ›