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qualifying home listing

39a listing of equity shares admitted to trading on an overseas regulated, regularly operating, recognised open market, which is subject to:

  1. (1) oversight by a regulatory body that is a signatory to the IOSCO Multilateral Memorandum of Understanding Concerning Consultation and Cooperation and the Exchange of Information (or pursuant to which the issuer is subject to direct oversight by such regulatory body) at the time the application for admission to listing is made; and
  2. (2) the rules applicable to that overseas regulated, regularly operating, recognised open market without dispensation by virtue of the applicant’s country of incorporation.