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Regulations & Compliance · PDF

Listed Foreign Companies: Section 379 Exemption

The regulations provide a conditional exemption for foreign companies. The conditions involve where management and headquarters are located and applicable disclosure arrangements. Listing alone should not be treated as sufficient without checking the full criteria.

Source checked · 11 October 2026 Historical document

Transparency and share-record conditions

Beyond overseas listing and location requirements, the regulations describe beneficial ownership transparency and how share title is evidenced through securities settlement or depository arrangements. They also attach a condition requiring information to be supplied to a requesting public agency in the prescribed circumstances. The exemption therefore does not remove every information obligation or turn an overseas listing into a complete substitute for record accessibility.

Official source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

Read the official PDF ↗
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