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Capital Markets Quarterly Update (October to December 2014)

16 January 2015
Mayer Brown JSM Newsletter

This quarterly update (October to December 2014) highlights recent developments in Hong Kong capital markets practices:

DISCLOSURE REQUIREMENTS AND GUIDANCE

  • Revised guidance – accounting and disclosure requirements - acquisitions of subsidiaries and businesses – stub period comparatives
  • Voluntary inclusion of unaudited financial information of the companies acquired after the track record period – allowed

PROCEDURES AND WAIVERS

  • Revised guidance – confirmations required on the accountants’ report, pro forma financial information and profit forecast in Application Proofs
  • Placing of shares by lead brokers – to connected clients holding on behalf of independent third parties – consent requirements
  • CIS applications – guidance on documentary requirements and administrative matters

Authors

  • Jeckle Chiu
    T +852 2843 2245

Related People

  • Billy K. M. Au
    T +852 2843 2254
  • Jason T. Elder
    Partner, Registered Foreign Consultant (New York, USA)
    T +852 2843 2394
  • James M. Fong
    T +852 2843 2299
  • Jacqueline S. T. Chiu
    T +852 2843 2447
  • Derek Y. W. Tsang
    T +852 2843 2591
  • Mark Uhrynuk
    T +852 2843 4307
  • Chester C. C. Wong
    T +852 2843 4273

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