Common omissions in HK-listed companies’ annual reports

By Rossana Chu:

Since 2009, the Hong Kong stock exchange (HKEX) has been reviewing annual report disclosures of listed companies. Covid-19 has added complications to annual report disclosure. In January 2021, the exchange issued a report on the review of annual reports for the 2019 financial year. The report highlighted common omissions and provided guidance relating to disclosure on the impact of the pandemic. A Hong Kong-listed company may use the HKEX’s review report as a guide to better understand reporting requirements and identify what it may miss in its annual reports.  READ FULL ARTICLE 

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