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Capital Markets Quarterly Update (October to December 2014)

16 January 2015
Mayer Brown Newsletter

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


  • 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


  • 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


  • 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
  • Jacqueline S. T. Chiu
    T +852 2843 2447
  • Mark Uhrynuk
    T +852 2843 4307
  • Chester C. C. Wong
    T +852 2843 4273
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