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Hong Kong Law

April 2014

Best Boutique Firm 2014

Asian Legal Business Awards

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Charltons - Hong Kong Law Newsletter - Issue 236 - 14 April 2014

Disclosure in Hong Kong annual reports

Deficiencies in disclosure

Hong Kong Listing rule requirements

Exchange review on areas of disclosure

Annual report disclosure rules by Hong Kong Stock Exchange

Disclosure by investment companies listed under Main Board Chapter 21

Listing Rules compliance

Fund raising activities through issue of equity or convertible securities

Updates on material changes after acquisitions

Hong Kong Accounting Standards 36 Impairment of Assets

Results of performance guarantees on acquisitions
Significant changes to financial performance
Material reliance on key customers
Periodic disclosure of mining or petroleum assets