Financial assistance

8.32

What are the disclosure requirements of a listed issuer in respect of financial assistance provided by the listed issuer or its subsidiaries not listed on any stock exchange pursuant to paragraph 8.23(1)(ii) of the Main LR?

Pursuant to paragraph 3.1 of Practice Note 11, the listed issuer must announce any financial assistance provided by such listed issuer or its subsidiaries not listed on any stock exchange pursuant to paragraph 8.23(1)(ii) of the Main LR for each quarter of its financial year, simultaneously with its quarterly results pursuant to paragraph 9.22 of the Main LR and in any event no later than 2 months after the end of each quarter of its financial year. In this respect, the listed issuer must ensure that the announcement includes such information as set out in Annexure PN11-A of Practice Note 11 and Appendix 8D (if applicable) of the Main LR.