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Proposed Amendments to the JSE Listings Requirements
GEN – General - JSE Limited
1 Proposed Amendments to the Headline Earnings Circular issued by SAICA
Headline earnings, as it appears in the JSE Listings Requirements (the “Requirements”), is defined
and calculated in accordance with the circular titled Headline Earnings issued by the South African
Institute of Chartered Accountants (“SAICA”), as may be amended from time to time.
SAICA is proposing certain amendments to the Headline Earning circular and is inviting comments on
the proposed amendments, which can be sent directly to SAICA by no later than 13 October 2026.
The proposed amendments to the Headline Earning circular, including details on submitting
comments, can be found here – https://www.saica.org.za/resources/304269.
2 Proposed Amendments to the Requirements
The JSE is proposing amendments to the Requirements dealing with the above amendments to the
SAICA circular.
The proposed amendments are available on the JSE’s website:
https://www.jse.co.za/regulation/companies-issuer-regulation
Announcements regarding Listings Requirement – August 2026
The JSE invites comments on the proposed amendments by close of business on 13 October 2026,
and comments can be sent to consultation@jse.co.za. The comment period aligns with that of SAICA
above.
19 August 2026
Date: 19/08/2026 09:36:00
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