Without prejudice to any specific requirements of the Exchange Listing Rules as to content or responsibility for the document in question, any announcement or corporate communication required pursuant to the Exchange Listing Rules must be prepared having regard to the following general principles:
(1) the information contained in the document must be clearly presented and in the plain language format specified or recommended by the Exchange and/or the Commission from time to time; and
(2) the information contained in the document must be accurate and complete in all material respects and not be misleading or deceptive. In complying with this requirement, the issuer must not, among other things:—
(a) omit material facts of an unfavourable nature or fail to accord them with appropriate significance;
(b) present favourable possibilities as certain or as more probable than is likely to be the case;
(c) present projections without sufficient qualification or explanation; or
(d) present risk factors in a misleading way.