Regulation 2

in paragraph (1), replace the definition of “depositary receipt” with —“ “depositary receipt” means a depositary receipt that is prescribed as “securities” under the Securities and Futures (Prescribed Securities) Regulations 2026 (G.N. No. S 424/2026);”;

in paragraph (1), in the definition of “rights issue depositary receipt”, in paragraph (a), replace sub‑paragraph (ii) with —“(ii)where the underlying securities are other depositary receipts, the issuer of the shares or units in a business trust that are the underlying securities of those other depositary receipts; and”;

in paragraph (1), in the definition of “rights issue depositary receipt”, in paragraph (b)(i), replace “depository” with “depositary”;

in paragraph (1), in the definition of “specified exchange”, in paragraph (c), replace the semi‑colon at the end with a full‑stop;

in paragraph (1), delete the definition of “underlying securities”; and

delete paragraph (2).