or any other property whatsoever, and which is offering for sale or has outstanding any redeemable shares of which it is the issuer “new applicant” in the case of equity securities means an applicant for listing none of whose equity securities are already listed and in the case of debt securities means an applicant for listing none of whose equity or debt securities are already listed “noti? able transaction” one of the transactions speci? ed in rule 14.06 “overseas issuer” an issuer incorporated or otherwise established outside Hong Kong “overseas listed foreign the same meaning as in rule 19A.04 shares”“practising accountant” an individual, ? rm pany quali? ed for appointment as an auditor or reporting accountant of pany
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