19.08
The table below summarises the classification and percentage ratios resulting from the calculations set out in rule 19.07. 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.