(1) If the issuer is incorporated or otherwise established outside Hong Kong it shall send to:—
(a) the trustee or fiscal agent in respect of its listed debt securities; and
(b) every holder of its listed debt securities (not being bearer securities),
a copy of either (i) the annual report and accounts and, where the issuer prepares group accounts, its group accounts, together with a copy of the auditors' report or (ii) the summary financial report not less than 21 days before the date of the issuer's annual general meeting nor more than 6 months after the end of the financial year to which they relate.
(2) The issuer shall make up its annual accounts to a date falling not more than 6 months before the date of its annual general meeting.
(3) Nothing in rule 31.39(1) shall require the issuer to send any of the documents referred to therein to:—
(a) a person of whose address the issuer is unaware; or
(b) more than one of the joint holders of any of its listed debt securities.
Note: The annual report and accounts and, where applicable, the summary financial report must be in the English language and must be accompanied by a Chinese translation or be in the Chinese language accompanied by an English translation.