Eligibility Criteria for Listing of Equity Securities
[Reference: Regulation 3 of Dhaka Stock Exchange (Alternative Trading Board) Regulations, 2022]

• The issuer company shall be registered as a public limited company under the Companies Act, 1994 (Act No. XVIII of 1994).
• Shall issue securities in dematerialized form.
• Shall hold its annual general meeting (AGM) regularly.
• Shall prepare its financial statements following the IFRS and audited the same following the ISA as per the provisions of the Financial Reporting Act, 2015 (Act No. 16 of 2015) as well as also following the provisions of the Companies Act, 1994 (Act No. XVIII of 1994) and other applicable legal requirements.