DR
Disclosure rules
A Depositary Receipt (DR) is a type of securities that can be traded similarly to stocks.
A Depositary Receipt (DR) is a type of securities that can be traded similarly to stocks.
Periodic information disclosure
Required disclosure | Submission deadline* |
---|---|
Annual financial statements (audited) | Pursuant to deadlines determined by regulators directly supervising the business operations of issuers, or by the Ministry of Commerce, whichever is earlier |
Semi-annual financial statements (reviewed) | |
56-DR | Concurrent with the submission of the annual financial statements |
* If the deadline falls on a non-business day, it shall be postponed to the next business day.
Required disclosure/submission | Disclosure/submission deadline |
---|---|
DR distribution reports (direct listing) | Within 14 days after full distribution, or within 3 months of first day of trading, whichever is earlier. |
Monthly DR outstanding reports | Within 15 days after month-end. |
*If the deadline falls on a non-business day, it shall be postponed to the next business day.
Required disclosure | Disclosure time frame |
---|---|
1) Information related to operations of DR issuers or information affecting the trading price of DRs | |
| Immediately |
2) Book closing dates (BC) and record dates (RD) | |
Announcement of BC or RD | ≥ 5 business days prior to BC or RD |
Changes to BC or RD | ≥ 5 business days prior to BC or RD previously disclosed |
*DR issuers may make disclosure during the exchange’s trading hours.
please contact the Equity Product Development Department, The Stock Exchange of Thailand | |
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please contact the Equity Product Development Department, The Stock Exchange of Thailand | |
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