Part VII Continuing Listing Obligations
An issuer shall immediately disclose to the Exchange via SGXNET any information which may have a material effect on the price or value of its debt securities or on an investor's decision whether to trade in such debt securities.
An issuer shall immediately announce the following:(1) the redemption or cancellation of the debt securities, when every 5% of the total principal amount of those securities (calculated based on the principal amount at the time of initial listing) is redeemed or cancelled;(2) the details of any interest payment(s) to be made (except for fixed rate debt securities to which Rule 308 does not apply pursuant to Rule 308(2)); and(3) any appointment of a replacement trustee.
In respect of debt securities where Rule 308 applies:(1) if the issuer or, where there are guarantors, any of the guarantors, has its equity securities listed on the Exchange (referred to in this Rule as an "equity issuer"):(a) subject to paragraph (b) below, the issuer shall announce via SGXNET the issuer's and the guarantor's consolidated profit and loss account and balance sheet in accordance with the timelines prescribed in Rule 705(2), Rule 705(3), Rule 707(1) and Rule 1207, prepared in accordance with Rule 211A; and(b) the issuer need not announce the consolidated profit and loss account and balance sheet of an entity that is not an equity issuer (referred to in this Rule as a "non-equity issuer") if all of the following conditions are met:(i) the debt securities are guaranteed by one or more guarantors;(ii) the guarantee is full and unconditional;(iii) where there is more than one guarantor, the guarantor are joint and several;(iv) the profit and loss accounts and balance sheets of the equity issuer and that non-equity issuer are consolidated in accordance with Rule 211A;(2) if the issuer and, where there are guarantors, all of the guarantors do not have their equity securities listed on the Exchange, a proposal shall be submitted for the Exchange's approval of its proposed arrangements for the disclosure of their financial statements on SGXNET. The arrangements approved by the Exchange are to be disclosed via the offer documents.