第一章 释义

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4/15
1–11
(Post Hearing Information Pack) (PHIP)
(practising accountant) (PRC) (PRC issuer) 19A.04 (PRC law) 19A.04 (PRC stock exchange) (professional accountant) (profit and loss account) 19A.04 (promoter) 2(1) (prospectus) 8.24 (public) public hands) (in 19A.04 19A.04
(listing document)
(scheme of arrangement)
(market capitalisation)
(mutual fund)
(new applicant) 14.06 (notifiable transaction)
(overseas issuer) 19A.04 (overseas listed foreign shares)
(balance sheet) (bank)
(bearer securities)
(Board)
(business day)
(CCASS)
(CIS Disclosure Document)
(CIS Operator) 1 (CIS) (Collective Investment Scheme)
1–2
(group)
1–8
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H
(H Shares)
19A.04
(HKEC)
(HKEx-EPS) (HKSCC) (holding company) (ii) (Hong Kong Financial Reporting Standards) (Hong Kong issuer) 19A.04 (Hong Kong register) (a) (IFA group) (b) (c) (d) (i) (ii) (e) (d) Standards) (iii) (i) (Hong Kong Accounting
A 14A.07(6)
30% 30%
(controlling shareholder) 19A.14
4/15
1–5
(convertible debt securities)
(convertible equity securities) (a) (core connected person) (b)
(Code on Takeovers and Mergers or Takeovers Code) 3 (Commission) (Companies Ordinance) 32 (Companies (Winding Up and Miscellaneous Provisions) Ordinance) (company) 19A.04 (Company Law) 3A.01 (Compliance Adviser) 14A.06(7) (connected person) 3 622
(tap issues)
(temporary documents of title)
(trading halt)
(unit trust)
1.02
(a document being certified)
(a translation being certified) 1.03
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1–15
1.04
1.05
1.06
1.07
1–16
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(
)
19A.04 (domestic shares)
(Eligible Security)
(equity securities)
4/15
1–7
(Executive Director-Listing)
(Exchange)
(Exchange Listing Rules) (Listing Rules) (Rules) (a) (b)
(corporate communication) (a)
(b) (c) (d) (e)
1–6
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(f) (g) (h)
(debt issuance programmes)
(debt securities)
(depositary)
(depositary receipts) (director)
50%
(Statutory Rules)
(subsidiary) (a) (b) 1
(c)
10% (substantial shareholder)
A
14A.29
1–14
4/15
437 (summary financial report)
446
(Supranational) 19A.04 (supervisor)
(income statement)
4/15
1–9
(inside information)
10.06(2)
17.05
XIVA (Inside Information Provisions) (International Accounting Standards Board)
(International Financial Reporting Standards)
(selectively marketed securities) (selective marketing)
17 (SFC Sponsor Provisions) 6 (sponsor) 3A.02
(Sponsors Guidelines)
(State)
4/15
1–13
(State corporation)
4/15
(chief executive) (China Accounting Standards for Business Enterprises)
(China Auditing Standards) (a) (close associate) (i) (ii) (a)(i) (iii) 18 (family interests)
(Exchange Participant)
(Exchange’s website) (expert)
(close associate) (family interests)
(a)(ii)
(financial statements)
(financial year) 19A.04 (foreign shares) 12.02 (formal notice) 12.03 25.16
(published in the newspapers) 162 169 (publish in the newspapers)
1–12
4/15
(published on the Exchange’s website) 19A.04 (Regulations)
(reporting accountant) 571 (Securities and Futures Ordinance) (SFO)
(iv) [ (v)
2010
6
3
] (a)(iii)
30% 30%
4/15
1–3
(b) (i) (ii)
(iii) [ (iv)
2010
6
3
]
(b)(ii)
30% 30%
(c)
(a)
(b)
19A.04
(Code of Conduct)
1–4
4/15
பைடு நூலகம்
(Code on Share Buy-backs or Share Buy-backs Code)
1.01
(accounts) 2.07C (announcement)
(Application Proof)
12 (approved share registrar)
(Articles)
7/14
1–1
(asset-backed securities) 14A.06(2) (associate) 3.05 (authorised representative)
(International Standards on Auditing) (issue) (issuer)
(a) (listed issuer)
(b)
1–10
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(listing) (listed)
(Listing Appeals Committee)
(Listing Committee)
(Listing Division)