If a transaction is, or is proposed to be, entered into between the entity at risk and an interested person, and such transaction is expected to continue after listing, the prospectus, offering memorandum or introductory document must include:

(1) for real estate investment trusts: the disclosures for “interested party transactions” as required by the Securities and Futures (Offers of Investments) (Collective Investment Schemes) Regulations 2005; and

(2) for other issuers: the disclosures for “interested person transactions” as required by the Securities and Futures (Offers of Investments) (Securities and Securities-based Derivatives Contracts) Regulations 2018.

Added on 29 October 2025.