儘管《必备条款》已被廢止，中國發行人的 H 股和内资股乃在不同的交易所交易，而且相关股份无法在交易所之间转换。因此该等中国发行人的 H 股权益应继续按已发行 H 股股数的比例计算，并与已发行内资股股数分开。将H股和内资股分开报告的现行做法保持不变。见《证券及期货条例》(第571 章)第XV 部的概要 – 披露权益第 2.6.9 段。
请注意，根据第 XV 部作出的所有通知和报告应通过 DION 系統以電子方式提交給联交所，以便在香港交易所網站上發布。最後更新日期: 2023年3月17日
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