(1) An issuer's subsidiaries must also comply with Rules 844 to 861 in relation to share option schemes or share schemes implemented by them.
(2) Rule 843(1) does not apply to the share option scheme or share scheme of an issuer's subsidiary which is listed on an approved exchange that has rules which safeguard the interests of shareholders according to similar principles in Part VIII.
(3) The approval of an issuer's shareholders must be obtained for any share option scheme or share scheme implemented by:—
(a) the issuer; and
(b) a principal subsidiary of the issuer if the scheme may cause Rule 805(2) to apply.
(4) If shareholders' approval is not required pursuant to Rule 843(3), an issuer must announce the principal terms of any such share option scheme or share scheme implemented by its subsidiaries.