Regular Reporting Obligations - Secondary Listings

Derivative Regular Reporting Obligations for Secondary Listings

Art 1. Purpose

  1. This Directive governs the ongoing reporting obligations applicable to Issuers whose securities are admitted to trading on MERJ Exchange as a secondary listing, while recognising the primary market disclosure regime.

  2. The Listing Committee may impose additional obligations where necessary in the interests of investors or market integrity.


Art 2. Scope and Applicability

  1. This Directive applies to all securities admitted to listing or trading on MERJ Exchange as a secondary listing, including equities, debt securities, investment entities, depository securities, or other instruments that represent or derive value from securities primarily listed on another recognised exchange.

  2. The Issuer must remain in compliance with all ongoing obligations of its primary exchange and provide MERJ Exchange with access to the same information necessary to maintain accurate trading, clearing, and settlement functions.

  3. Where there is conflict between this Directive and the disclosure requirements of the primary exchange, the Issuer shall comply with the more stringent requirement or as otherwise directed by MERJ Regulation.


Art 3. General Principle

  1. Issuers with secondary listings shall not be required to duplicate disclosures made to their primary exchange or regulator, provided that:

    1. such disclosures are publicly accessible, free of charge, and distributed through a channel that ensures broad and non-selective dissemination (e.g., exchange news service, regulatory newswire, or issuer website); and

    2. MERJ Exchange is notified simultaneously (or provided with a direct link or feed) where the disclosure relates to any matter covered by this Directive.

  2. Where the disclosure concerns events that affect MERJ’s systems, registry, or investors — such as corporate actions, identifiers, trading suspensions, or financial reporting — the Issuer must notify MERJ at or before the time the information is released on the primary market.

  3. MERJ Exchange may request or require submission of any information already made public elsewhere where necessary to fulfil its supervisory or regulatory obligations.


Article 3 – Press Releases and Public Announcements

  1. Where an Issuer makes disclosure by means of a press release or other broadly distributed public communication recognised by its primary exchange, such publication shall be deemed to satisfy the public disclosure requirement under the MERJ Listing Rules.

  2. The Issuer shall only be required to notify MERJ Exchange of such release where the information disclosed:

    1. directly affects the trading, clearing, or settlement of securities listed or traded on MERJ;

    2. involves a change to the Issuer’s name, identifiers, capital, or structure; or

    3. constitutes a matter that MERJ Exchange has designated as reportable under this Directive or other applicable rule.

  3. MERJ Exchange may, at its discretion, publish or link to such press release within its Regulatory News Service (RNS) for investor transparency and record-keeping.


Article 4 – Primary Exchange Designation and Equivalence

  1. An exchange shall be regarded as a recognised primary exchange for the purposes of this Directive if it provides:

    • an established disclosure regime consistent with IOSCO standards;

    • timely public availability of issuer announcements; and

    • adequate supervisory oversight.

  2. MERJ Exchange may designate such exchanges by notice and may withdraw recognition if equivalence is no longer satisfied.

  3. The Issuer must notify MERJ Exchange promptly of any change of primary exchange or alteration to its regulatory home jurisdiction.


Article 5 – Notification and Publication

  1. The categories of reportable facts and events are set out in the Annexures to this Directive.

  2. Notifications must be made through the Issuer Portal or another authorised electronic submission channel.

  3. Where an event is designated as requiring an Official Notice, MERJ Exchange will publish the text verbatim on its website or RNS.

  4. For all other notifications, MERJ Exchange may publish a summary or hyperlink to the equivalent primary market disclosure.


Article 6 – Non-Compliance

Failure to comply with this Directive may result in:

  1. formal censure;

  2. suspension of trading; or

  3. withdrawal of listing.

MERJ Exchange may also notify the Issuer’s primary exchange or regulator of any material non-compliance affecting investor protection or market integrity.


Article 7 – Entry into Force

This Directive shall enter into force on [effective date] and apply to all secondary listings from that date. Existing secondary listings shall conform within [transition period] days.


Annexures


Annexure 1 – General Company Information

Disclosure Item

Timing of Notification

Type

Change of company name, ticker, ISIN, or symbol

Immediately upon effectiveness

🟦 Official Notice

Change of registered office, principal place of business, or agent for service

Within 5 business days of change

⚪ Private

Appointment, resignation, or removal of a director, company secretary, or key officer

Within 5 business days of announcement on primary exchange

⚪ Private

Change in legal domicile, regulatory status, or primary exchange

Immediately upon filing or effectiveness

🟦 Official Notice

Amendment to constitutional or governing documents (affecting investor or registry rights)

Within 5 business days of approval

🟦 Official Notice

Change in designated contact person for MERJ correspondence

Within 5 business days of change

⚪ Private


Annexure 2 – Corporate Actions and Securities Data

Disclosure Item

Timing of Notification

Type

Share split, consolidation, or reclassification

Immediately upon confirmation on primary exchange

🟦 Official Notice

Dividend, distribution, or other entitlement

At or before publication on primary exchange

🟦 Official Notice

Rights issue, bonus issue, or capital increase

At or before announcement on primary exchange

🟦 Official Notice

Share buy-back or repurchase programme

At or before public announcement

🟦 Official Notice

Conversion, redemption, or maturity of securities

Within 2 business days of announcement or event

🟦 Official Notice

Change in transfer agent, registrar, or depository

Within 3 business days of effectiveness

🟦 Official Notice

Delisting or suspension on primary exchange

Immediately upon notice

🟦 Official Notice

Corporate action requiring adjustment in MERJ registry or settlement systems

≥ 10 business days before record date

🟦 Official Notice


Annexure 3 – Financial and Regulatory Reporting

Disclosure Item

Timing of Notification

Type

Annual audited financial statements

At or before publication on primary exchange

🟦 Official Notice

Interim or quarterly financial reports

At or before publication on primary exchange

🟦 Official Notice

Material announcements or filings on primary exchange

Simultaneously with publication

🟦 Official Notice

Change of auditor or accounting standard

Within 5 business days of announcement

⚪ Private

Regulatory inquiry, direction, or sanction by primary regulator affecting MERJ investors

Immediately upon notification

🟦 Official Notice


Annexure 4 – Exchange-Specific Notifications

Disclosure Item

Timing of Notification

Type

Change in ISIN, CUSIP, or identifier of underlying security

Immediately upon effectiveness

🟦 Official Notice

Change in depository or custodial arrangements impacting settlement

Within 3 business days of effectiveness

🟦 Official Notice

Trading suspension or resumption on primary exchange

Immediately upon notice

🟦 Official Notice

System or operational failure affecting settlement of MERJ-listed instruments

Immediately upon occurrence

🟦 Official Notice

Termination or conversion of secondary listing

Immediately upon decision or notice

🟦 Official Notice


Submission Notes

  • Where a corresponding disclosure has been published on the primary exchange, the issuer shall provide a direct hyperlink or PDF copy via the MERJ Issuer Portal.

  • MERJ may request additional documentation to verify the accuracy of notifications affecting registry or settlement operations.

  • All references to business days refer to Seychelles business days unless otherwise stated.

Last updated