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Consultation paper on quarterly and half-yearly reporting for listed companies

03 Sep 2007

On 31 August 2007, the Hong Kong Stock Exchange published a Consultation Paper on Periodic Financial Reporting.

The paper sets out HKEx's proposals to:

  • Shorten the half-year and annual reporting deadlines for Main Board issuers from three months to two months, starting wtih periods ending on or after 30 June 2008 (two years later for small listed companies).
  • Introduce mandatory quarterly reporting for Main Board issuers. Quarterly reporting has been a recommended practice since 2005, starting wtih quarterly periods ending on or after 30 September 2008 (two years later for small listed companies). See below for details.
  • Align the GEM quarterly reporting requirements with the proposed new Main Board requirements, effective for GEM issuers' three months quarterly accounting periods ending on or after 30 September 2010.

Responses are requested by 5 November 2007 via a Questionnaire (DOC 230k) that accompanies the consultation paper (PDF 248k).

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