18.07A

In addition, a listed issuer shall include disclosures required under the following provisions of the Companies Ordinance and subsidiary legislation:—

(1) in financial statements
(a) Section 383 — Notes to financial statements to contain information on directors' emoluments etc.;
(b) Schedule 4 — Accounting Disclosures relating to:
(i) Part 1(1) Aggregate amount of authorized loans;
(ii) Part 1(2) Statement of financial position to be contained in notes to annual consolidated financial statements;
(iii) Part 1(3) Subsidiary's financial statements must contain particulars of ultimate parent undertaking;
(iv) Part 2(1) Remuneration of auditor; and
(c) Companies (Disclosure of Information about Benefits of Directors) Regulation; and
(2) in directors' report
(a) Section 390 — Contents of directors' report: general;
(b) Section 470 — Permitted indemnity provision to be disclosed in directors' report;
(c) Section 543 — Disclosure of management contract;
(d) Schedule 5 — Content of Directors' Report: Business Review; and
(e) Companies (Directors' Report) Regulation.

Notes:
1 Directors must prepare the directors' report which complies with section 388 of the Companies Ordinance and the directors' report must be approved and signed, which complies with section 391 of the Companies Ordinance.
2 Section 390(3)(b) of the Companies Ordinance requires a company to disclose the name(s) of the director(s) of its subsidiaries. Notwithstanding the disclosure provisions in sub-paragraph 2(a) above, a listed issuer not incorporated in Hong Kong is not required to disclose the name(s) of its subsidiaries' director(s).