SGX Rulebooks
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Rule 5.12.2(e): Whether parties involved in the transaction are connected or associated with each other.

Added on 3 June 20193 June 2019.

3.5.1

A concern here might arise if the security or futures contract is held in the name of a colluding party but the market risk actually remains with the seller. There may effectively be no change in beneficial interest.

Added on 3 June 20193 June 2019.