Regular Reporting Obligations
Directive Regular Reporting Obligations
Last updated: 10 February 2026•v1
Regular Reporting Obligations
I. GENERAL PROVISIONS
Art. 1 Purpose
- This Directive governs the content, form, and submission procedures for the regular reporting obligations of issuers with a primary listing on MERJ Exchange. It seeks to enhance market transparency and ensure that investors have access to timely and accurate information.
- The Listing Committee may impose additional reporting requirements on issuers where such obligations are deemed necessary to protect investor interests or the integrity of the market.
See also:
- Directive on Regular Reporting Obligations for Secondary Listings
Art. 2 Reportable Facts
- Reportable Facts are those material events or changes in issuer circumstances that must be disclosed to MERJ Exchange, as outlined in the Annexures to this Directive.
- Issuers must disclose all Reportable Facts within the stipulated timeframes provided in the relevant Annexures.
- Failure to disclose Reportable Facts may result in suspension of trading, unless a court order explicitly excuses the issuer from disclosure.
II. FORM AND CONTENT OF REPORTS
Art. 3 Manner of Submission
- Reports must be submitted to the Listing Division electronically, in the format specified by the relevant Annexures.
- Each report must include all required enclosures and supplementary information to ensure completeness.
Art. 4 Mandatory Information
Each report submitted under this Directive must include the following details:
1. Name of the issuer;
2. ISIN and short code of the relevant securities;
3. Name, telephone number, and email address of the individual responsible for the report's submission;
4. A detailed description of the Reportable Fact;
5. Reference to this Directive.
Art. 5 Official Notice
- If required, an Official Notice must be submitted in plain text format (e.g., Microsoft Notepad) and include all mandatory information related to the Reportable Fact.
- Official Notices must be submitted to MERJ Exchange - notice(at)merj.exchange replacing "at" with @ - no later than 9:00 a.m. on the intended publication date unless otherwise specified.
- The issuer bears sole responsibility for the accuracy and content of the Official Notice, which will be disseminated via:
- The official MERJ Exchange websites; and/or
- Email distribution to interested parties.
Art. 6 Announcements
- Announcements requiring approval under the Annexures must be submitted as a draft to MERJ Exchange at the earliest opportunity.
- MERJ Exchange will review and approve the content, after which it will be published in the same manner as Official Notices.
Art. 7 Confidentiality
- Reports or information submitted to MERJ Exchange that are deemed confidential must be clearly marked with the word “Confidential” and include:
- Justification for confidentiality; and
- A proposed disclosure timeline.
- MERJ Exchange reserves the right to reject confidentiality requests or modify disclosure timelines in the interests of market transparency.
III. RESPONSIBILITY
Art. 8 Responsibility
- While an issuer may delegate the preparation or submission of reports to its Recognized Representative, ultimate responsibility for the accuracy and timeliness of submissions lies with the issuer.
- Reports must be submitted to MERJ Exchange before any publication elsewhere.
IV. REGULAR REPORTING OBLIGATIONS
Art. 9 Obligations by Security Type
- Issuers of equity securities with a Primary Listing must adhere to the obligations detailed in Annex Equities.
- Other security-specific obligations are outlined in the following Annexures:
- Annex Invest1: Investment Entities (Contractual Basis);
- Annex Invest2: Investment Entities (Corporate);
- Annex Bond: Bonds and Conversion Rights;
- Annex ETP: Exchange Traded Products;
- Annex Deriv: Derivatives (including sub-sections for Futures/Options, Structured Warrants and Event-Linked/Binary Contracts);
- Annex DepSec: Depository Securities with Virtual Asset Underlyings;
- Annex Periodic: issuers subject to the Periodic Trading Standard.
Art. 10 Other Continuing Notifications
- An Issuer must promptly notify the Exchange in writing if it becomes aware of any instance of non-compliance with the Listing Rules or any applicable law or regulation, whether actual or potential, together with the steps taken or proposed to remedy the matter.
- An Issuer must promptly notify the Exchange if, at any time, it ceases to satisfy any continuing eligibility requirement of the Listing Rules, including but not limited to minimum free float, transferability of its securities, settlement or clearing arrangements, or maintenance of a duly appointed Sponsor Advisor.
- An Issuer must notify the Exchange and publish an announcement of any corporate action which may affect the rights of holders of its listed securities, including but not limited to:
- dividends or other distributions;
- stock splits, reverse splits or consolidations;
- name or ISIN changes;
- mergers, amalgamations, restructurings or dissolutions;
- any change in the nature, form or classification of its securities.
- Notice of a corporate action shall be given not later than ten (10) Business Days prior to the record date or, where no record date applies, prior to the effective date of the action.
- The Exchange may prescribe standard templates or forms for these notifications and the means by which they shall be submitted or published.
Art. 11 Interpretations
For clarity, any reference to a "Register" within the Annexures refers to:
1. The Registrar of Companies in Seychelles;
2. The Seychelles Financial Services Authority; or
3. An equivalent Register in the issuer's country of incorporation.
V. FINAL PROVISIONS
Art. 12 Entry into Force
This Directive shall take effect on 1 November 2019.
Art. 13 Revisions
Updates to formatting and additional section in the Annex for secondary listings were adopted on 21 January 2024 and enters into force on 1 March 2025.
Updates to Annexures to improve readability, add missing reportable facts and remove reporting obligations relating to secondary listings (see Directive on Reporting Obligations for Secondary Listings) were adopted 10 November 2025 and enter into force on 10 December 2025.
Annexures
Below are the disclosure obligations structured by issuer type and category.
Select your Issuer/Security Type tab below, then expand the relevant section to view disclosure events and requirements.
{% tab title="Equities" %}
This tab summarises the regular reporting obligations for primary-listed equity issuers.
Type: 🟦 Official Notice = filed to MERJ and published by MERJ; ⚪ Private Notice = filed to MERJ (not published unless MERJ directs).
Submit via the email/channel designated by MERJ (e.g., notice@merj.exchange) with the content specified below.
👩💼 Issuer Information & Governance
| Reportable Fact / Event | Timing of Report | Core Content Required | Type |
|---|---|---|---|
| Change of legal name (company name) | Immediately following register entry in place of incorporation, and no later than 10:00 a.m. on the last trading day prior to the date of exchange modification | Old/new name; old/new website; old/new ticker; old/new security no. & ISIN; date of modification; enclosures: certificate/official extract (PDF); articles (PDF) | 🟦 |
| Registered office / address to receive legal documents | Immediately upon occurrence | Name; address / P.O. Box; telephone; fax; email; enclosure: registrar extract (PDF) | 🟦 |
| Invoice address (billing) | Immediately upon occurrence | Name; address / P.O. Box; telephone; fax; email | 🟦 |
| Website URLs (main site; email list registration; corporate calendar; directory for financial statements/reports) | Immediately upon publication or change | URL(s) | 🟦 |
| External auditor – change (appointment / resignation / removal) | Immediately upon occurrence | Name; country; (where applicable) oversight register number; reason for change (incl. resignation/dismissal and whether unresolved differences existed) | 🟦 |
| Change of balance-sheet date (financial year end) | Immediately upon occurrence | Statement of old and new financial year end | 🟦 |
| Director resignation or dismissal | Immediately upon occurrence | Name; date; position; shareholding; reason (resignation or dismissal) | 🟦 |
| Director appointment | Immediately upon occurrence | Name; date; position; shareholding | 🟦 |
| Key contact persons / details (Chair, CEO, CFO, IR head, PSI contact per Ad-Hoc Directive, Regular Reporting contact, Company Secretary) | Immediately upon occurrence | Full name; correspondence address; direct phone; direct email; team email (if any) | 🟦 |
| Change of business activity | Upon change | Description of new business activity | 🟦 |
| Corporate calendar – dates of importance to investors (AGM date; publication dates for reports, etc.) | Upon publication | Dates of AGM; report publication dates | 🟦 |
Submission Requirements – Issuer Information & Governance
- Issuer name and LEI
- Precise description of change/event and effective date
- Required enclosures as specified above (PDF)
- Contact person (name, title, email, telephone)
- Confirmation the information is accurate and complete
📊 Financial Reporting & Shareholder Meetings
| Reportable Fact / Event | Timing of Report | Core Content Required | Type |
|---|---|---|---|
| Annual financial statements (audited) – submission | Upon publication, but no later than 4 months after financial year end | Annual report PDF (per Financial Reporting Directive) | 🟦 |
| Interim financial statements – submission | Upon publication, but no later than 3 months after the period end | Interim report PDF (per Financial Reporting Directive) | 🟦 |
| URL of published financial statements | Upon publication | Link(s) to published report(s) | 🟦 |
| AGM/EGM invitation (agenda) | AGM: ≥ 21 calendar days before the meeting; EGM: ≥ 14 calendar days | Agenda PDF (or media release with identical content) | 🟦 |
| Date of AGM/EGM | As soon as determined | Date and time; venue | 🟦 |
| Date/time of closure of share register | As soon as determined | Date; time of closure | 🟦 |
| AGM/EGM resolutions | No later than 1 trading day after the meeting | Resolutions (per agenda) as PDF (or media release with identical content) | 🟦 |
Submission Requirements – Financial & Meetings
- Issuer name and LEI
- Report period covered; audited/unaudited status (as applicable)
- PDFs/links as specified
- Contact person; confirmation of accuracy and compliance
🏗️ Capital (Authorised & Conditional)
| Reportable Fact / Event | Timing of Report | Core Content Required | Type |
|---|---|---|---|
| Creation / cancellation of conditional or authorised capital | Within 5 trading days following entry/cancellation in the register | Enclosures: articles (PDF); and for increases, official filing extract (PDF) | 🟦 |
| Monthly report of conditional capital | Monthly, prepared on the first trading day of the following month (from formal listing date). Issuer may seek up to 1 year exemption where no options/conversions expected. | Category; security no. & ISIN; purpose per articles; term of warrants/convertible bonds; number outstanding; number exercised; remaining conditional capital | 🟦 |
| Entry in the register of newly created securities from conditional capital | Within 5 trading days following register entry | Enclosure: register extract (PDF) | 🟦 |
| Capital reduction (ordinary or by repayment of par value) | Within 3 trading days following register entry of the reduction (max 5 trading days between register entry and exchange modification) | Category; ISIN; gross amount per equity security; new number of issued equity securities; old/new nominal value; enclosures where simultaneous reduction & increase: register extract (PDF), articles (PDF) | 🟦 |
Submission Requirements – Capital
- Issuer name and LEI
- Description of capital change; relevant dates
- Required enclosures (PDFs) as specified
- Contact person; confirmation of accuracy and compliance
🏢 Corporate Actions (Dividends, Splits, Rights, etc.)
| Reportable Fact / Event | Timing of Report | Core Content Required | Type |
|---|---|---|---|
| Dividend report | As soon as possible, but no later than 10:00 a.m. 15 business days prior to the Record Date | Declaration date; payment date; LDT/RD note (MERJ pre-validated system: LDT and RD are the same date); for stock dividends: whether treasury or new equity, the ISIN of equity distributed, subscription ratio; enclosure: resolutions declaring dividends | 🟦 |
| Share split / reverse split / consolidation / nominal value change | ≥ 10 business days before effective date (or per exchange modification timeline) | Nature of action; effective date; ratio/nominal; instruments affected; ISIN/ticker impacts | 🟦 |
| Conversion of securities / alteration of rights | ≥ 10 business days before effective date | Nature of conversion/alteration; classes affected; dates; ratio/terms | 🟦 |
| Buy-back / in-specie distribution | ≥ 10 business days before programme commencement / record date | Programme/distribution details; timetable; securities/amounts; rationale | 🟦 |
| Minor administrative adjustment (e.g., fractional rounding treatment) | As soon as reasonably practicable | Description of mechanical adjustment; affected holders; rationale | ⚪ |
Submission Requirements – Corporate Actions
- Issuer name and LEI
- Security details (ISIN, ticker, class, volume affected)
- Effective/record dates; last day to trade (if applicable)
- Rationale; approvals (board/shareholders/regulatory)
- Supporting docs (board resolutions, circulars, etc.)
- Contact person; confirmation of accuracy and compliance
🔒 Lock-up Securities (Track Record Directive)
| Reportable Fact / Event | Timing of Report | Core Content Required | Type |
|---|---|---|---|
| Changes to securities subject to lock-up (per Track Record Directive) | Immediately upon change | Security numbers; quantities affected; details of the transaction or event | 🟦 |
Submission Requirements – Lock-up
- Issuer name and LEI
- Description of change/event; quantities; affected holders/classes
- Supporting docs (if any); contact; confirmation
{% tab title="Invest1" %}
Applicability:
This section applies to investment funds and exchange traded funds (ETFs) constituted under contractual arrangements (such as unit trusts or collective investment schemes) admitted to listing or trading on MERJ Exchange.ETFs structured as contractual schemes fall under this section.
These entities must maintain transparency of valuation, investment objective, and investor information consistent with their offering documentation and regulatory obligations.
Type: 🟦 Official Notice = filed to MERJ and published ⚪ Private Notice = filed to MERJ but not published unless directed.
📊 Financial, Valuation & Benchmark Reporting
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Annual Audited Financial Statements | Within 4 months of financial year-end | Financial statements (PDF); audit opinion; NAV summary; auditor name | 🟦 |
| Interim / Semi-Annual Financial Statements | Within 3 months of period end | Interim report (PDF) or link to publication | 🟦 |
| Daily or Periodic NAV per Unit / Share | Each time published to investors or daily for ETFs | NAV per unit/share; valuation date; basis of calculation; benchmark index value (if ETF) | 🟦 |
| Material Valuation Error / NAV Restatement | Immediately upon detection and verification | Corrected NAV; reason; impact on investors; actions taken | 🟦 |
| Change of Accounting Policy or Valuation Method | Upon adoption or first application | Description of change; reason; impact on comparability | 🟦 |
| Change of Index / Benchmark (ETFs only) | Immediately upon approval or announcement | Name of new index/benchmark; old benchmark; rationale; effective date | 🟦 |
| Material Change to Index Methodology or Composition (ETFs only) | Immediately upon issuer becoming aware | Description of change; impact on tracking; effective date | 🟦 |
Submission Requirements – Financial & Benchmark
- Fund name and identifier(s)
- Reporting or valuation date
- Supporting documents (PDF or link)
- Benchmark/index details (if ETF)
- Contact person (Name, Title, Email, Telephone)
💰 Subscriptions, Redemptions & Distributions
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Suspension or Resumption of Subscriptions / Redemptions | Immediately upon decision | Reason; effective date/time; expected duration; redemption arrangements; resumption notice | 🟦 |
| Suspension of Creation or Redemption of ETF Units (by Authorised Participants) | Immediately upon determination or announcement | Description of suspension/resumption; reason; duration; expected resumption | 🟦 |
| Declaration of Distribution (Dividend or Income Payment) | ≥ 10 business days before record date | Record date; payment date; currency; method of distribution; rate per unit/share | 🟦 |
| Redemption-in-Kind or Special Distribution | ≥ 10 business days before record/effective date | Description of assets; valuation method; delivery process; rationale | 🟦 |
| Material Change to Subscription / Redemption Procedures | Immediately upon adoption | Description of change; effective date; impact on investors | 🟦 |
| Temporary Suspension of NAV Calculation | Immediately upon determination | Reason; estimated resumption; regulatory approvals (if any) | 🟦 |
Submission Requirements – Subscriptions & Distributions
- Fund name and identifier(s)
- Effective and record dates
- Rationale and supporting documents
- Contact person (Name, Title, Email, Telephone)
🏢 Fund Administration & Management
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Change of Fund Manager, Investment Adviser, or Administrator | Within 5 trading days of appointment or termination | Name of entity; effective date; reason; licence jurisdiction (if applicable) | 🟦 |
| Change of Custodian, Depositary, or Trustee | Within 5 trading days of effectiveness | Name of entity; effective date; reason | 🟦 |
| Change of Auditor | Immediate upon appointment or resignation | Name; country; reason for change | 🟦 |
| Change of Registrar / Transfer Agent | Within 5 trading days of effectiveness | Name; effective date; reason for change | 🟦 |
| Change of Registered Office / Principal Place of Business | Immediate upon occurrence | New address and contact details | ⚪ |
Submission Requirements – Administration & Management
- Fund name and identifier(s)
- Nature of change; effective date
- Approvals (board / regulator)
- Supporting documents (PDF where required)
- Contact person
📄 Investment Mandate, Strategy & Regulatory Changes
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Change of Investment Objective / Policy / Strategy | Immediately upon approval or prior to implementation | Description of change; reason; effective date; investor communication summary | 🟦 |
| Change of Regulatory Status or Licence | Immediately upon occurrence | Regulator; nature of change; date of effect | 🟦 |
| Change of Legal Form or Constitution | Immediately upon registration or filing | Description of amendment; reason; effective date | 🟦 |
| Termination / Liquidation of Fund | Immediate upon decision or order | Reason; date of effect; method of asset distribution; link to official filing | 🟦 |
Submission Requirements – Mandate & Regulatory
- Fund name and identifier(s)
- Description and rationale for change
- Effective date; approvals (if any)
- Enclosures (e.g. prospectus supplement, circular, filing extract)
- Contact person
🔒 Investor Protection & Compliance
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Material Breach or Non-Compliance (e.g., investment restriction, tracking error limit) | Immediately upon becoming aware | Nature of breach; date of occurrence; remedial actions; impact on NAV or investors | 🟦 |
| Resolution of Material Breach | Immediately upon remediation | Description of corrective action; confirmation of compliance restored | ⚪ |
| Regulatory Investigation or Sanction | Immediately upon notice or publication | Regulator; nature of investigation / sanction; date and impact | 🟦 |
| Material Litigation | Immediately upon commencement or settlement | Parties; nature of claim; potential impact; outcome (if resolved) | 🟦 |
Submission Requirements – Investor Protection & Compliance
- Fund name and identifier(s)
- Description of breach / event; dates
- Corrective actions / outcome
- Supporting documents (if any)
- Contact person
{% tab title="Invest2" %}
Applicability:
This section applies to investment companies and exchange traded funds (ETFs) incorporated as companies and admitted to listing or trading on MERJ Exchange.ETFs structured as corporate entities fall under this section.
These issuers combine corporate governance and financial reporting requirements with fund-style transparency obligations such as NAV reporting, benchmark disclosure, and portfolio integrity.
Type: 🟦 Official Notice = filed to MERJ and published ⚪ Private Notice = filed to MERJ but not published unless directed.
📊 Financial, Valuation & Benchmark Reporting
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Annual Audited Financial Statements | Within 4 months of financial year-end | Audited financials (PDF); audit opinion; NAV summary; auditor name | 🟦 |
| Interim / Semi-Annual Financial Statements | Within 3 months of period end | Interim report (PDF) or link to publication | 🟦 |
| Daily or Periodic NAV per Share | Each time published to investors or daily for ETFs | NAV per share; valuation date; calculation basis; benchmark value (if ETF) | 🟦 |
| Material Valuation Error / NAV Restatement | Immediately upon detection and verification | Corrected NAV; reason; impact on investors; actions taken | 🟦 |
| Change of Accounting Policy or Valuation Method | Upon adoption or first application | Description of change; reason; impact on comparability | 🟦 |
| Change of Index / Benchmark (ETFs only) | Immediately upon approval or announcement | Name of new index / benchmark; old benchmark; rationale; effective date | 🟦 |
| Material Change to Index Methodology or Composition (ETFs only) | Immediately upon issuer becoming aware | Description of change; impact on tracking; effective date | 🟦 |
Submission Requirements – Financial & Benchmark
- Entity name and identifier(s)
- Reporting or valuation date
- Supporting documents (PDF or link)
- Benchmark / index details (if ETF)
- Contact person (Name, Title, Email, Telephone)
💰 Distributions, Creations / Redemptions & Capital Events
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Declaration of Dividend / Distribution | ≥ 10 business days before record date or immediate upon announcement | Record date; payment date; currency; amount per share; method of payment (cash / reinvestment / in-specie) | 🟦 |
| Creation or Redemption of ETF Shares by Authorised Participants | Immediately upon suspension, resumption, or material restriction | Description of suspension / resumption; reason; expected duration | 🟦 |
| Suspension of Creations / Redemptions (ETFs) | Immediately upon determination | Reason; date / time; expected resumption; communication to market / APs | 🟦 |
| Share Buy-Back or Repurchase Programme | Immediate upon board approval or announcement | Number / value of shares; purpose; duration; authority reference | 🟦 |
| Capital Reduction, Split or Consolidation | ≥ 10 business days before effective date (or immediate upon announcement) | Ratio; effective date; impact on ISIN or codes | 🟦 |
| Issue of New Shares / Rights Issue / Bonus Issue | Immediate upon announcement | Class and number of shares; issue price; record date; terms of offer | 🟦 |
| Redemption / Buy-Back of Preferred or Redeemable Shares | Immediate upon decision or announcement | Details of redemption; amount and payment date | 🟦 |
Submission Requirements – Distributions & Capital Events
- Issuer name and identifier(s)
- Effective / record dates
- Description and rationale
- Supporting documents (circular, board resolution etc.)
- Contact person
🏢 Governance & Administration
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Change of Directors or Senior Officers | Immediate upon appointment or resignation | Name; role; effective date; reason; short biographical details | 🟦 |
| Change of Auditor | Immediate upon appointment or resignation | Name of auditor; reason; effective date | 🟦 |
| Change of Investment Manager or Adviser | Within 5 trading days of appointment or termination | Name of entity; effective date; jurisdiction / licence; reason | 🟦 |
| Change of Custodian or Depositary | Within 5 trading days of effectiveness | Name of entity; effective date; reason | 🟦 |
| Change of Administrator / Registrar / Transfer Agent | Within 5 trading days of effectiveness | Name of entity; effective date; reason | 🟦 |
| Change of Registered Office / Principal Place of Business | Immediate upon occurrence | New address and contact details | ⚪ |
Submission Requirements – Governance & Administration
- Entity name and identifier(s)
- Nature of change and effective date
- Supporting documents (appointment letter, board resolution, licence copy)
- Contact person
📄 Investment Policy, Benchmark & Corporate Structure
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Change of Investment Objective / Policy / Strategy | Immediately upon approval or prior to implementation | Description of new policy; rationale; effective date; investor communication summary | 🟦 |
| Change of Benchmark / Index (ETFs only) | Immediately upon approval or announcement | Old and new benchmark; rationale; effective date | 🟦 |
| Change of Index Methodology / Composition (ETFs only) | Immediately upon issuer becoming aware | Description of change; impact on tracking; effective date | 🟦 |
| Change in Regulatory Status / Licence / Domicile | Immediately upon occurrence | Regulator; nature of change; effective date | 🟦 |
| Change of Constitution / Memorandum / Articles of Association | Immediately upon filing or registration | Summary of amendments; reason; effective date | 🟦 |
| Merger, Amalgamation or Liquidation | Immediately upon decision or order | Description of transaction; parties involved; effective date; impact on holders | 🟦 |
| Change of Control or Major Shareholder | Immediately upon becoming aware | Name of acquirer; percentage held; date of transaction | 🟦 |
Submission Requirements – Policy & Structure
- Entity name and identifier(s)
- Description and rationale for change
- Effective date and approvals
- Enclosures (circular, regulatory filing extract etc.)
- Contact person
🔒 Compliance & Investor Protection
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Material Breach or Non-Compliance (e.g., investment restriction, tracking error limit) | Immediately upon becoming aware | Description of breach; impact; remedial actions; dates | 🟦 |
| Regulatory Investigation / Sanction | Immediately upon notification or publication | Regulator; nature of matter; potential impact | 🟦 |
| Material Litigation or Judgment | Immediately upon commencement or settlement | Parties; summary of claim; potential impact; outcome (if resolved) | 🟦 |
| Resolution of Material Breach | Immediately upon remediation | Description of actions taken; confirmation of compliance restored | ⚪ |
Submission Requirements – Compliance & Protection
- Entity name and identifier(s)
- Description of event; dates and impact
- Corrective actions and supporting documents
- Contact person
{% tab title="Bond" %}
Applicability:
This section applies to issuers of debt securities, including bonds, notes, debentures, or other fixed-income instruments listed on MERJ Exchange.The obligations focus on financial integrity, timely redemption and interest disclosures, and changes to the securities’ terms or structure.
Type: 🟦 Official Notice = filed to MERJ and published ⚪ Private Notice = filed to MERJ but not published unless directed.
📊 Financial & Credit Reporting
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Annual Audited Financial Statements | Within 4 months of financial year-end | Financial statements (PDF); audit opinion; auditor details | 🟦 |
| Interim / Semi-Annual Financial Statements | Within 3 months of period end | Interim report (PDF) or link to official announcement | 🟦 |
| Restatement of Financial Statements | Immediately upon approval of restatement | Description of error; impact on covenants or ratios | 🟦 |
| Change of Auditor | Immediate upon appointment or resignation | Name of new auditor; reason for change | 🟦 |
| Credit Rating Change or Withdrawal | Immediately upon notification | Name of rating agency; previous and new rating; effective date; reason (if known) | 🟦 |
Submission Requirements – Financial & Credit
- Issuer name and LEI
- Reporting period and documents (PDF or link)
- Auditor and/or rating agency details
- Effective dates and contact person
💰 Interest, Redemption & Corporate Actions
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Declaration of Interest Payment | ≥ 10 business days before record date or immediately upon announcement | Record date; payment date; interest rate; period covered; currency | 🟦 |
| Partial or Full Redemption of Bonds | ≥ 10 business days before record date or immediately upon announcement | Amount redeemed; series or ISIN affected; record and payment dates; outstanding balance | 🟦 |
| Early Redemption / Call / Put Exercise | Immediately upon announcement or trigger | Amount; reason (call, put, event of default etc.); effective date | 🟦 |
| Change to Interest Rate / Coupon Basis | Immediately upon approval or announcement | Old and new rates; effective period; reason for change | 🟦 |
| Conversion / Exchange of Securities | Immediately upon announcement | Conversion ratio; effective date; classes involved | 🟦 |
| Non-Payment of Interest or Default on Principal | Immediately upon occurrence | Details of default; amount in arrears; reason; intended remedy | 🟦 |
| Change in Trustee or Paying Agent | Within 5 trading days of effectiveness | Name of new entity; effective date; reason for change | 🟦 |
| Amendment to Terms of Issue | Immediately upon approval or filing | Description of change; effective date; investor consent (if required) | 🟦 |
Submission Requirements – Interest & Corporate Actions
- Issuer name and ISIN
- Record date / payment date / effective date
- Relevant terms or ratios
- Supporting documents (circular, trust deed supplement, board resolution)
- Contact person
🏢 Governance & Administrative Changes
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Change of Directors or Senior Officers | Immediate upon appointment or resignation | Name; role; effective date; reason for change | 🟦 |
| Change of Registered Office or Principal Place of Business | Immediate upon occurrence | New address and contact details | ⚪ |
| Change of Company Secretary / Administrator | Within 5 trading days of appointment or termination | Name of entity; effective date; reason | ⚪ |
| Change of Auditor | Immediate upon appointment or resignation | Name; reason for change; effective date | 🟦 |
Submission Requirements – Governance & Administration
- Issuer name and identifier(s)
- Nature and effective date of change
- Supporting documents (board resolution etc.)
- Contact person
📄 Structural / Listing Changes & Regulatory Matters
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Change in Capital Structure of Issuer | Immediately upon approval or announcement | Description of change (new debt issue, conversion etc.); amount; ISIN affected | 🟦 |
| Change of Constitution / Memorandum / Articles of Association | Immediately upon registration | Summary of amendments; reason; effective date | 🟦 |
| Change in Regulatory Status or Licence | Immediately upon occurrence | Regulator; nature of change; effective date | 🟦 |
| Change of Issuer Name / Domicile | Within 24 hours of registration or announcement | Old / new name; effective date; ISIN updates | 🟦 |
| Change in Guarantor / Guarantee Structure | Immediately upon approval or announcement | Details of change; reason; impact on holders | 🟦 |
| Merger, Amalgamation or Restructuring | Immediately upon announcement or approval | Description of transaction; effective date; impact on bondholders | 🟦 |
| Delisting / Suspension / Redemption of All Outstanding Bonds | Immediately upon decision or announcement | Reason; effective date; investor communication summary | 🟦 |
Submission Requirements – Structural & Regulatory
- Issuer name and ISIN(s)
- Description of event and reason
- Effective date / approval details
- Supporting documents (filing extract, circular, trustee notice)
- Contact person
🔒 Defaults & Compliance Matters
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Breach of Covenant / Event of Default | Immediately upon occurrence or notification by trustee | Description of breach; date; impact on holders; remedial actions | 🟦 |
| Regulatory Investigation / Sanction | Immediately upon notice or publication | Regulator; nature of investigation or sanction; impact | 🟦 |
| Material Litigation Affecting Issuer or Guarantor | Immediately upon commencement or settlement | Parties; nature of claim; potential impact; outcome | 🟦 |
| Resolution of Default or Covenant Breach | Immediately upon remediation | Description of corrective actions; confirmation of compliance restored | ⚪ |
Submission Requirements – Defaults & Compliance
- Issuer name and ISIN(s)
- Description of default / breach / investigation
- Date of occurrence and corrective steps
- Supporting documentation (if any)
- Contact person
{% tab title="ETP" %}
Applicability:
This section applies to non-fund Exchange Traded Products (ETPs), including Exchange Traded Notes (ETNs), Exchange Traded Commodities (ETCs), and other structured or derivative-linked products admitted to listing or trading on MERJ Exchange.These instruments are typically debt- or commodity-backed, and their value is linked to the performance of an underlying reference asset, index, or instrument.
Exchange Traded Funds (ETFs) are not covered under this section — ETFs are included under the Investment Entities (Contractual) or Investment Entities (Corporate) categories.
Type: 🟦 Official Notice = filed to MERJ and published ⚪ Private Notice = filed to MERJ but not published unless directed.
📊 Financial & Issuer Reporting
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Annual Audited Financial Statements | Within 4 months of financial year-end | Audited financials (PDF); audit opinion; guarantor financials (if applicable) | 🟦 |
| Interim / Semi-Annual Financial Statements | Within 3 months of period end | Interim report (PDF) or link to publication | 🟦 |
| Restatement or Correction of Financial Information | Immediately upon approval of restatement | Description of error; impact on covenants or valuations | 🟦 |
| Change of Auditor | Immediate upon appointment or resignation | Name of new auditor; reason for change | 🟦 |
| Credit Rating Change or Withdrawal | Immediately upon notification | Rating agency; previous and new rating; effective date; reason (if known) | 🟦 |
Submission Requirements – Financial & Issuer Reporting
- Issuer name and identifier(s)
- Reporting period or effective date
- Documents (PDF or link)
- Contact person
💰 Product Structure, Coupon, and Redemption
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Coupon or Yield Payment Announcement | ≥ 10 business days prior to record date or immediately upon announcement | Record date; payment date; coupon rate; currency | 🟦 |
| Change in Coupon or Reference Rate | Immediately upon announcement or approval | Old and new rates; reason for change; effective period | 🟦 |
| Redemption or Maturity of Series | ≥ 10 business days prior to record date | Amount to be redeemed; ISIN affected; record and payment dates | 🟦 |
| Early Redemption / Call / Put Event | Immediately upon determination or trigger | Amount; reason (call, put, default etc.); effective date | 🟦 |
| Amendment to Terms of Issue (e.g. formula, tenor, margin) | Immediately upon approval or filing | Description of change; effective date; investor consent details | 🟦 |
| Default or Non-Payment of Coupon / Redemption Amount | Immediately upon occurrence | Details of default; amount in arrears; reason and intended remedy | 🟦 |
Submission Requirements – Structure & Redemption
- Product name and ISIN
- Record / payment / effective date
- Description and rationale
- Supporting documents (supplement, board resolution, trustee notice)
- Contact person
📈 Underlying Reference Asset, Index & Collateral
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Change of Underlying Index or Reference Asset | Immediately upon approval or public announcement | Description of new and old reference; rationale; effective date | 🟦 |
| Material Change in Index Methodology or Composition | Immediately upon issuer becoming aware | Description of change; impact on tracking; effective date | 🟦 |
| Change of Index Provider or Calculation Agent | Within 5 trading days of effectiveness | Name of new provider; effective date; reason | 🟦 |
| Change in Collateral or Guarantee Structure | Immediately upon effectiveness | Description of change; parties involved; impact on holders | 🟦 |
| Replacement of Collateral Custodian / Trustee | Within 5 trading days of effectiveness | Name of new entity; effective date; reason | 🟦 |
Submission Requirements – Underlying & Collateral
- Product name and ISIN(s)
- Description and rationale for change
- Effective date
- Supporting documentation (index provider notice, collateral schedule)
- Contact person
🏢 Governance & Service Providers
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Change of Directors or Senior Officers | Immediate upon appointment or resignation | Name; role; effective date; reason | ⚪ |
| Change of Trustee, Paying Agent or Programme Arranger | Within 5 trading days of effectiveness | Name; role; effective date; reason | 🟦 |
| Change of Auditor or Legal Counsel | Within 5 trading days of appointment or termination | Name; effective date; reason | ⚪ |
| Change of Registered Office or Principal Place of Business | Immediate upon occurrence | New address and contact details | ⚪ |
Submission Requirements – Governance & Providers
- Issuer name and identifier(s)
- Nature of change; effective date
- Supporting documents (appointment letter, resolution)
- Contact person
📄 Structural, Regulatory & Compliance Matters
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Article 5) |
|---|---|---|---|
| Change of Programme Terms or Base Prospectus | Immediately upon publication or approval | Summary of amendments; reason; effective date | 🟦 |
| Change of Legal Structure or Domicile | Immediately upon registration or approval | Description of change; rationale; effective date | 🟦 |
| Change in Regulatory Status / Licence | Immediately upon occurrence | Regulator; nature of change; effective date | 🟦 |
| Merger, Amalgamation, or Restructuring | Immediately upon announcement or approval | Description of transaction; parties involved; impact on holders | 🟦 |
| Regulatory Investigation / Sanction | Immediately upon notice or publication | Regulator; nature of issue; potential impact | 🟦 |
| Material Breach or Non-Compliance (e.g., covenant breach) | Immediately upon becoming aware | Nature of breach; date; remedial actions; impact | 🟦 |
| Resolution of Material Breach | Immediately upon remediation | Description of corrective steps; confirmation of compliance restored | ⚪ |
| Termination of Programme or Series | Immediately upon decision or order | Reason; effective date; investor communication summary | 🟦 |
Submission Requirements – Structure & Compliance
- Product name and ISIN(s)
- Description of event; effective date
- Supporting documents (prospectus supplement, trustee notice, regulator filing)
- Contact person
{% tab title="Deriv" %}
Applicability:
This section applies to issuers of listed derivative instruments, including options, futures, structured warrants, and event-linked contracts admitted to listing or trading on MERJ Exchange.Derivative issuers must comply with ongoing reporting and disclosure obligations appropriate to their contract type and structure.
Type: 🟦 Official Notice = filed to MERJ and published ⚪ Private Notice = filed to MERJ but not published unless directed.
{% tabs %} {% tab title="Futures & Options" %}
Applicability:
Applies to exchange-traded futures and options over equities, indexes, commodities, interest rates, currencies, or other recognised reference instruments.
Issuers must disclose contract specification changes, underlying asset adjustments, settlement results, and any market disruptions.
📊 Financial & Issuer Reporting
| Reportable Fact / Event | Timing of Report | Core Content Required | Type |
|---|---|---|---|
| Annual Audited Financial Statements | Within 4 months of FYE | Audited financials; audit opinion; guarantor financials (if applicable) | 🟦 |
| Interim Financial Statements | Within 2 months of period end | Interim report or link to publication | 🟦 |
| Change of Auditor | Immediate upon appointment / resignation | Name; effective date; reason | ⚪ |
| Credit Rating Change (if rated) | Immediately upon notification | Rating agency; previous & new rating; effective date | 🟦 |
📈 Contract Structure & Underlying Asset
| Reportable Fact / Event | Timing | Core Content | Type |
|---|---|---|---|
| Change of Underlying Asset / Index | Immediate upon approval | Description of new and old reference; effective date | 🟦 |
| Adjustment due to Corporate Action (underlying security) | Immediate upon determination | Nature of adjustment; revised specs | 🟦 |
| Change in Contract Specs (expiry, tick, margin) | Immediate upon approval | Details of change; effective date | 🟦 |
| Suspension / Resumption of Trading | Immediate upon decision | Reason; expected duration | 🟦 |
💰 Settlement & Valuation Events
| Reportable Fact / Event | Timing | Core Content | Type |
|---|---|---|---|
| Final Settlement / Expiry Report | Immediate upon expiry | Settlement price; valuation method; date | 🟦 |
| Early Termination / Trigger Event | Immediate upon occurrence | Reason; impact on positions | 🟦 |
| Valuation Error / Correction | Immediate upon discovery | Description; corrected data | 🟦 |
🔒 Compliance & Market Conduct
| Reportable Fact / Event | Timing | Core Content | Type |
|---|---|---|---|
| Breach of Position Limit / Margin Requirement | Immediate upon occurrence | Nature of breach; remedial action | 🟦 |
| Regulatory Investigation / Sanction | Immediate upon notice | Regulator; nature; impact | 🟦 |
| Material Litigation / Judgment | Immediate upon occurrence | Parties; subject; impact | 🟦 |
{% tab title="Structured Warrants" %}
Applicability:
Applies to issuers of structured warrants (single-stock, basket, index, or commodity-linked) that give holders the right but not the obligation to buy or sell a reference asset at a specified price on or before expiry.
📈 Product Structure & Underlying Asset
| Reportable Fact / Event | Timing | Core Content | Type (Art. 5) |
|---|---|---|---|
| Change in Underlying Asset or Basket Composition | Immediate upon approval / announcement | Description of change; rationale; effective date | 🟦 |
| Adjustment for Corporate Action (underlying security) | Immediate upon determination | Description of adjustment; ratio change; effective date | 🟦 |
| Change in Exercise Price, Parity or Multiplier | Immediate upon determination | Old and new values; reason; effective date | 🟦 |
| Change in Settlement Method (cash / physical) | Immediate upon decision | Description; impact on holders | 🟦 |
| Early Termination / Knock-Out / Trigger Event | Immediate upon trigger | Description of event; payout terms; settlement date | 🟦 |
💰 Expiry, Settlement & Distribution
| Reportable Fact / Event | Timing | Core Content | Type (Art. 5) |
|---|---|---|---|
| Final Valuation or Expiry Notice | Immediate upon expiry date | Settlement price; valuation method; reference source | 🟦 |
| Distribution of Cash or Physical Settlement | Within 5 business days of completion | Amount or assets distributed; date | 🟦 |
| Default or Non-Payment Event | Immediate upon occurrence | Description; impact; corrective actions | 🟦 |
🔒 Compliance & Market Conduct
| Reportable Fact / Event | Timing | Core Content | Type (Art. 5) |
|---|---|---|---|
| Breach of Hedging or Liquidity Requirements | Immediate upon discovery | Description of breach; impact; remedial action | 🟦 |
| Regulatory Investigation / Sanction | Immediate upon notice | Regulator; nature; impact | 🟦 |
| Material Litigation / Judgment | Immediate upon occurrence | Parties; subject; impact | 🟦 |
{% tab title="Event-Linked / Binary Contracts" %}
Applicability:
Applies to event-linked or binary derivative contracts whose payout depends on the outcome of a defined and verifiable event.Ongoing obligations under this section cover post-listing developments only — including event determination, disputes, oracle failures, or amendments.
Type: 🟦 Official Notice = filed to MERJ and published ⚪ Private Notice = filed to MERJ but not published unless directed.
🎯 Ongoing Event Determination & Settlement
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Art. 5) |
|---|---|---|---|
| Determination of Event Outcome (Settlement Result) | Immediately upon verification | Event name / description; verifying source; verification date/time; payout value or result; settlement mechanism | 🟦 |
| Dispute or Ambiguity in Event Determination | Immediately upon occurrence | Description of dispute; verification authority; steps to resolve; potential impact on holders | 🟦 |
| Oracle / Data Source Failure or Replacement | Immediately upon occurrence or decision | Description of failure; replacement provider; rationale; effective date | 🟦 |
| Amendment to Event Definition Post-Listing | Immediately upon approval | Summary of change; reason; impact on existing holders | 🟦 |
| Event Cancellation or Contract Invalidity | Immediately upon determination | Reason; treatment of open positions; refund or resettlement terms | 🟦 |
| Operational / Technological Failure (Oracle or Smart Contract) | Immediately upon detection | Description; fallback mechanism; resolution timeframe | 🟦 |
Submission Requirements – Event-Linked Ongoing Disclosures
- Contract name and identifier(s)
- Description of event or issue
- Verification record or supporting evidence
- Settlement date and payout details (if applicable)
- Contact person
🔒 Compliance & Market Conduct
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Art. 5) |
|---|---|---|---|
| Breach or Suspected Breach of Event Integrity / Manipulation | Immediately upon detection or suspicion | Description of suspected manipulation or conflict; measures taken; impact on outcome or holders | 🟦 |
| Material Non-Compliance with Listing or Exchange Rules | Immediately upon discovery | Description of breach; affected contracts; remedial actions and timelines | 🟦 |
| Regulatory Investigation, Direction, or Sanction | Immediately upon notice or publication | Regulator name; nature of matter; potential or actual impact | 🟦 |
| Operational or Control Failure Affecting Accuracy or Fairness of Event Determination | Immediately upon detection | Description; affected contracts; corrective actions; expected resolution | 🟦 |
| Resolution of Compliance Breach or Incident | Immediately upon remediation | Summary of corrective actions; confirmation of compliance restored | ⚪ |
Submission Requirements – Compliance & Market Conduct
- Contract or issuer name and identifiers
- Description of event or issue
- Dates of occurrence and resolution
- Regulatory references or communications (if any)
- Contact person responsible
{% tab title="DepSec" %}
Applicability:
This section applies to Depository Securities, Depository Receipts, or Depository Interests issued over non-securities underlyings, such as commodities, digital assets, indices, or other property rights.These instruments represent a beneficial interest in an underlying asset held by a Depository Nominee and are listed or traded on MERJ Exchange.
The obligations below apply to the Depository Issuer and any Underlying Custodian or Operator responsible for safekeeping, valuation, and conversion arrangements.
Type: 🟦 Official Notice = filed to MERJ and published ⚪ Private Notice = filed to MERJ but not published unless directed.
📦 Underlying Asset & Custody
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Art. 5) |
|---|---|---|---|
| Appointment / Change of Underlying Custodian or Trustee | Within 5 trading days of effectiveness | Name; jurisdiction; licence status; effective date; reason | 🟦 |
| Change in Underlying Storage Location or Custody Arrangements | Immediate upon implementation | Description of change; reason; impact on holders | 🟦 |
| Change in Underlying Asset Composition or Eligibility | Immediate upon approval or notification | Details of asset composition change; valuation basis; effective date | 🟦 |
| Replacement of Underlying Asset or Conversion Mechanism | Immediate upon approval or announcement | New underlying asset; reason for replacement; conversion procedure | 🟦 |
| Disruption or Force Majeure Affecting Underlying | Immediate upon occurrence | Description of event; expected impact; remedial steps | 🟦 |
Submission Requirements – Underlying Asset & Custody
- Depository security name and identifier(s)
- Description of change / event
- Effective date and approvals
- Supporting documents (e.g. custody agreement excerpt, valuation file)
- Contact person
💰 Valuation & Conversion Reporting
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Art. 5) |
|---|---|---|---|
| Daily / Periodic Value per Depository Security | Each time published or daily if applicable | Valuation method; reference price source; valuation date / time | 🟦 |
| Suspension of Valuation or Conversion Facility | Immediate upon decision or occurrence | Reason; duration; expected resumption time | 🟦 |
| Change of Valuation Method or Source | Immediate upon adoption | Description of new method; reason; effective date | 🟦 |
| Conversion or Redemption Event | ≥ 10 business days before effective date or immediate if triggered | Quantity; underlying asset value; method of delivery or cash equivalent | 🟦 |
Submission Requirements – Valuation & Conversion
- Product name and ISIN (if applicable)
- Valuation date / event date
- Description and rationale
- Supporting documentation (valuation file, custody statement)
- Contact person
🏢 Governance & Service Providers
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Art. 5) |
|---|---|---|---|
| Change of Depository Issuer or Operator | Immediate upon approval / registration | Name; effective date; reason; continuity arrangements | 🟦 |
| Change of Auditor / Administrator | Within 5 trading days of effectiveness | Name; effective date; reason | ⚪ |
| Change of Registered Office / Principal Place of Business | Immediate upon occurrence | New address and contact details | ⚪ |
🔒 Compliance & Operational Incidents
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Art. 5) |
|---|---|---|---|
| Material Breach of Custody or Safekeeping Obligation | Immediate upon becoming aware | Nature of breach; impact on assets; remedial steps | 🟦 |
| Cyber Incident Affecting Custody or Wallets (for digital underlyings) | Immediate upon detection | Description of incident; assets affected; mitigation actions | 🟦 |
| Regulatory Investigation / Sanction | Immediate upon notice or publication | Regulator; nature; impact | 🟦 |
| Resolution of Material Breach / Incident | Immediate upon remediation | Description of corrective action; confirmation of restoration | ⚪ |
Submission Requirements – Compliance & Incidents
- Depository security name and identifier(s)
- Description of incident and impact
- Corrective measures taken
- Supporting documents (if any)
- Contact person
{% tab title="Periodic" %}
Applicability:
This section applies to issuers admitted to the Periodic Trading Standard — typically issuers on the Basic Market or Periodic Liquidity segment of MERJ Exchange.These issuers are not subject to continuous trading or continuous disclosure obligations but must make timely and accurate disclosures at scheduled intervals and when material developments occur.
Type: 🟦 Official Notice = filed to MERJ and published ⚪ Private Notice = filed to MERJ but not published unless directed.
📅 Scheduled Periodic Reporting
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Art. 5) |
|---|---|---|---|
| Annual Audited Financial Statements | Within 6 months of financial year-end | Audited financials; management discussion; audit opinion | 🟦 |
| Interim Financial Statements (If Applicable) | Within 3 months of period end | Summary financials; narrative update on activities | ⚪ |
| Annual Issuer Information Update | Within 30 days of financial statements submission | Overview of business activities; shareholder structure; key developments | 🟦 |
| Periodic Trading Statement (before each liquidity window) | ≥ 10 business days before scheduled auction / window | Summary of material changes since last window; financial highlights; corporate actions | 🟦 |
Submission Requirements – Periodic Reports
- Issuer name and identifier(s)
- Reporting period
- Supporting documents (PDF or link)
- Contact person
💼 Corporate Actions & Material Events
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Art. 5) |
|---|---|---|---|
| Declaration of Dividend / Distribution | ≥ 10 business days before record date | Record and payment dates; amount per share; currency | 🟦 |
| Capital Change (issuance, split, consolidation) | Immediate upon approval or announcement | Nature of change; effective date; impact on ISIN | 🟦 |
| Change in Directors or Key Officers | Immediate upon appointment or resignation | Name; role; effective date; short biography | 🟦 |
| Change in Auditor / Registered Office | Within 5 trading days of effectiveness | Name; address; effective date | ⚪ |
| Material Transaction / Change in Control | Immediate upon agreement or completion | Description of transaction; parties; consideration; impact | 🟦 |
Submission Requirements – Corporate Actions
- Issuer name and identifier(s)
- Description of event and date
- Supporting documents (board resolution, announcement)
- Contact person
🔒 Compliance & Governance
| Reportable Fact / Event | Timing of Report | Core Content Required | Type (Art. 5) |
|---|---|---|---|
| Material Non-Compliance or Regulatory Inquiry | Immediate upon notice or discovery | Nature of non-compliance; impact; remedial actions | 🟦 |
| Resolution of Material Non-Compliance | Immediate upon remediation | Description of action taken; confirmation of restoration | ⚪ |
| Significant Litigation / Judgment | Immediate upon commencement or resolution | Parties; subject matter; impact | 🟦 |
| Cessation of Business or Dissolution | Immediate upon decision or order | Reason; effective date; method of wind-up or distribution | 🟦 |
Submission Requirements – Compliance & Governance
- Issuer name and identifier(s)
- Description and date of event
- Supporting documentation
- Contact person
Note:
Issuers under the Periodic Trading Standard are encouraged to maintain voluntary, continuous updates through MERJ’s disclosure platform even when not required, to enhance transparency and investor confidence. {% endtab %} {% endtabs %}