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HKEx Publishes Review of Issuers’ Annual Report Disclosure

Hong Kong Law

March 2020

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Charltons - Hong Kong Law - 477 - 20 March 2020

HKEx Publishes Review of Issuers’ Annual Report Disclosure

Annual Report Required Disclosures Hong Kong

Fundraisings through issue of equity/convertible securities and subscription rights Hong Kong

Updates on material asset impairments after acquisitions Hong Kong

Results of performance guarantees after acquisitions Hong Kong

Continuing connected transactions HKEx

Disclosure of business review and significant investments HKEx

Financial statements with auditors modified opinions HKEx

Disclosure on material other expenses / income HKEx

WVR and biotech companies listed on HKEx
Exchange monitoring of issuers listed in 2017 and 2018
Post-listing corporate activities HKEx
Profit forecasts and material decrease in financial results HKEx
Changes in the use of IPO proceeds HKEx
Non-compliance or undertakings imposed or provided before listing HKEx
Accounting review of financial statements HKEx
Material intangible assets HKEx
Financial reporting in relation to financial instruments HKEx
Financial reporting in relation to revenue HKEx
Disclosure of possible impact of applying a new or amended HKFRS in issue but not yet effective HKEx
Using non-GAAP financial measures HKEx