Chapter 11

Due Diligence Guidelines –

Connected Persons and Connected Transactions

5. Other Relevant Due Diligence Guidelines

The due diligence guidelines listed below are also relevant to connected persons and connected transactions and should be read by the sponsor in conjunction with these due diligence guidelines:

(a) Chapter 13 “Due Diligence Guidelines – Internal Controls” for guidance on the sponsor’s review of the listing applicant’s compliance manuals, policies and procedures and the listing applicant’s management systems and internal controls.9

(b) Chapter 8 “Due Diligence Guidelines – Business Model” for guidance on due diligence of the listing applicant’s business model.

(c) Chapter 10 “Due Diligence Guidelines – Controlling Shareholders’ Relationship with the Listing Applicant” for information on compliance with listing conditions relating to controlling shareholders.

(d) Chapter 20 “Due Diligence Guidelines – Accountants” for information on related party transactions.

Endnotes

9. Paragraph 15(a) of Practice Note 21 to the Listing Rules.

Disclaimer

HKCFEF Limited and the contributing law firms, accountants and sponsors are not offering these due diligence guidelines as legal, financial or professional advice or services and they should not be relied upon as such. These due diligence guidelines should not be used as a sole basis for any decision, action or inaction and are not meant to serve as a substitute for the advice of qualified professionals. See here for the full terms and conditions.

Due Diligence for Connected Persons and Connected Transactions

Listing Applicant

Guidance On Sponsors Review Of The Listing Applicant

Other Relevant Due Diligence Guidelines for Listing Applicant

Sponsors Review of the Listing Applicants Compliance Manuals, Policies and Procedures

Compliance with Listing Conditions Relating to Controlling Shareholders

Controlling Shareholders’ Relationship with the Listing Applicant

Hong Kong Stock Exchange Listing Rules

Due Diligence on Related Party Transactions

Due Diligence Compliance

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