Singapore legislation

Regulation 30

of Securities and Futures (Offers of Investments) (Securities and Securities-based Derivatives Contracts) Regulations 2018

Regulation 30

Disclosure of financial statements

For the purposes of section 268A(7) of the Act, a borrowing entity must make available the profit and loss account or balance‑sheet mentioned in that provision (called in this regulation the financial statements) —

(a)

by publishing the financial statements —

(i)

on a website that the borrowing entity has notified the holders of the unlisted debentures, by electronic mail or printed notice, is to be the borrowing entity’s principal channel of communication with the holders of the unlisted debentures; (ii)by any electronic means other than the website mentioned in sub‑paragraph (i); or

(iii)

in printed form; and

(b)

by promptly notifying the holders of the unlisted debentures, by any electronic means or printed notice, of the availability of the financial statements and the manner in which the financial statements may be accessed or obtained.

Read in full context — Securities and Futures (Offers of Investments) (Securities and Securities-based Derivatives Contracts) Regulations 2018 →