SGX Rulebooks
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(1) Subject to the review procedures set out in Chapter 14, the Exchange's listing rules are interpreted, administered and enforced by the Exchange and the decisions and requirements of the Exchange are conclusive and binding on an issuer. The Exchange may at any time vary its decision in any way, or revoke it. It may do so upon the application of the issuer or of its own accord and at its absolute discretion. The variation or revocation will take effect from the date specified by the Exchange.
(2) An issuer admitted to the Exchange's Official List must comply with the listing rules:—
(a) in accordance with the spirit, intention and purpose; and
(b) by looking beyond form to substance.

Amended on 29 September 201129 September 2011, 7 October 20157 October 2015 and 7 February 20207 February 2020.