Rulebooks: Contents

Rulebooks
Mainboard Rules
Catalist Rules
Definitions and Interpretation
Chapter 1 Introduction
Chapter 2 Sponsors
Chapter 3 Disciplinary and Appeals Procedures, and Enforcement Powers of the Exchange
Chapter 4 Equity Securities
Chapter 5 Reserved
Chapter 6 Reserved
Chapter 7 Continuing Obligation
Chapter 8 Changes in Capital
Chapter 9 Interested Person Transactions
Chapter 10 Acquisitions and Realisations
Chapter 11 Takeovers
Chapter 12 Circulars, Annual Reports and Electronic Communications
Chapter 13 Trading Halt, Suspension and Delisting
Chapter 14 Transition Rules
Appendices
Practice Notes
Code of Corporate Governance 2012
Code of Corporate Governance 2018
SGX-ST Rules
CDP Clearing Rules
CDP Settlement Rules
DVP Rules [Entire Rulebook has been deleted]
CDP Depository Rules
Futures Trading Rules
SGX-DC Clearing Rules
SIAC DT Arbitration Rules
SIAC DC Arbitration Rules
Archive
Rule Amendments

705

Past version: effective up to Jan 31 2011.
To view other versions open the versions tab on the right.

(1) An issuer must announce the financial statements for the full financial year (as set out in Appendix 7D) immediately after the figures are available, but in any event not later than 60 days after the relevant financial period.

Refer to Appendix 7D — Financial Statements and Dividend Announcements.
(2) An issuer must announce its financial statements for each of the first three quarters of its financial year (as set out in Appendix 7D) immediately after the figures are available, but in any event not later than 45 days after the quarter end if:
(a) its market capitalisation exceeded S$75 million as at 31 March 2003;
(b) it was listed after 31 March 2003 and its market capitalisation exceeded S$75 million at the time of listing (based on the initial public offering issue price); or
(c) its market capitalisation is S$75 million or higher on the last trading day of each calendar year, commencing from 31 December 2006. An issuer who falls within this category for the first time, will have an initial grace period of one year to prepare to meet the requirements in Rule 705(2).
(3) An issuer who falls within any of the categories in this Rule 705(2), must comply with the requirements in Rule 705(2), even if its market capitalisation subsequently decreases below S$75 million.
(4) An issuer whose market capitalisation does not exceed S$75 million must announce its first half financial statements (as set out in Appendix 7D) immediately after the figures are available, but in any event not later than 45 days after the relevant financial period.
(5) In the case of an announcement of interim financial statements (quarterly or half-yearly, as applicable, but excluding full year financial statements), an issuer's directors must provide a confirmation that, to the best of their knowledge, nothing has come to the attention of the board of directors which may render the interim financial statements to be false or misleading in any material aspect. In order to make this confirmation, directors would not be expected to commission an audit of these financial statements. The confirmation may be signed by 2 directors on behalf of the board of directors.

Refer to Appendix 7D — Financial Statements and Dividend Announcements.