Each quarterly report shall contain at least the following information in respect of the group:—

(1) the information set out in rule 18.79; and
(2) the further information set out in rules 18.69 to 18.76 below.

1 Where the items of information specified in this rule are unsuited to the listed issuer's activities, appropriate adjustments should be made. Where the requirements of this Note are unsuited to the listed issuer's activities or circumstances, the Exchange may require suitable adaptations to be made.
2 The Exchange may authorise the omission from a quarterly report of specified items of information if it considers:—
(a) such omission to be necessary or appropriate; or
(b) disclosure of such information would be contrary to the public interest or seriously detrimental to the issuer,

provided that such omission would not be likely to mislead the public with regard to facts and circumstances, knowledge of which is essential for the assessment of the securities in question.
3 The issuer or its representatives will be responsible for the correctness and relevance of the facts on which any application for an exemption under Note 2 above is based.
4 Each quarterly report must contain, at a prominent position, and in bold type, a statement about the characteristics of GEM, in the form set out in rule 2.20.
5 Each quarterly report must be reviewed by the issuer's audit committee.
6 A quarterly report shall contain the following information required under other parts of the Listing Rules:
(a) advance to an entity under rule 17.22;
(b) pledging of shares by the controlling shareholder under rule 17.23;
(c) loan agreements with covenants relating to specific performance of the controlling shareholder under rule 17.23;
(d) breach of loan agreement by an issuer under rule 17.23; and
(e) financial assistance and guarantees to affiliated companies of an issuer under rule 17.24;