(1) Rules 13.12 to 13.19 set out specific instances that give rise to a disclosure obligation on an issuer's part.

Note: Transactions and financing arrangements of the sort referred to in rules 13.12 to 13.19 may also be subject to Chapters 14 and/or 14A.
(2) For the purposes of rules 13.12 to 13.19,
(a) the expression "affiliated company" refers to a company which, in accordance with Hong Kong Financial Reporting Standards, is recorded using the equity method of accounting in an entity's financial statements. This includes associated companies and jointly controlled entities as defined in those standards;
(b) [Repealed 1 March 2006];
(c) the expression "relevant advance to an entity" refers to the aggregate of amounts due from and all guarantees given on behalf of:
(i) an entity;
(ii) the entity's controlling shareholder;
(iii) the entity's subsidiaries; and
(iv) the entity's affiliated companies.
(d) [Repealed 1 January 2013]
(3) [Repealed 1 January 2013]
(4) No disclosure is necessary under rules 13.12 to 13.19 where the indebtedness or financial assistance arises from a transaction which was approved by shareholders provided that information equivalent to that specified in rules 13.15 or 13.16, as applicable, was included in the circular to shareholders of the issuer.
(5) [Repealed 1 January 2013]