Unless it has received an exemption, a listed issuer is expected to make an announcement in relation to any connected transaction or notifiable transaction it has entered into. The Listing Rules also impose a general disclosure obligation in respect of financial assistance exceeding certain financial thresholds made by a listed company to any entity (or guarantees given on behalf of that entity) which is not a subsidiary of the listed company. Such disclosure must include details of the financial assistance provided , the nature of the transactions, the identity of the debtor group, interest rate, repayment terms and collateral... More: Disclosure of notifiable transactions, connected transactions and other transactions
