Singapore Exchange (" SGX ") has announced changes to the quarterly reporting (" QR ") framework and has imposed QR requirements only for listed companies associated with higher risks. With this new approach, QR is no longer mandated for the majority of the companies listed on SGX. SGX has also enhanced the continuous disclosure requirements applicable to all listed companies in areas of high investor interest such as rights issue fund raising, interested person transactions (" IPTs "), provision of financial assistance and significant transactions. Revised guidance is also provided on what constitutes material information which must be disclosed on a timely basis. The new approach to QR and the enhancements to the continuous disclosure requirements took effect on 7 February 2020.