The comparison covers all nine requested markets, each with one selected rule and one selected example filing — 19 evidence rows in total, with the standalone IFRS 8 background row folded into the Europe column. Thresholds are percentages of revenue or purchases; sources span official rule texts, exchange sites, filing repositories and commentary.
NAME identity mandatory MAY ANONYMISE identity may be withheld or coded PERCENTAGES ONLY rule asks for shares, not identity
Citation 17 CFR § 229.101 (Item 101 of Regulation S-K), paragraph (h)(4)(v) and (h)(4)(vi) · ecfr.gov
Rule sources and availability of raw materials and the names of principal suppliers, and dependence on one or a few major customers
Example — ScanSource, Inc. No single customer accounted for more than 5% of our total net sales for the fiscal year ended June 30, 2017 scansource.com
Citation Standards for Contents and Formats of Information Disclosure by Companies Publicly Offering Securities No. 2 - Contents and Formats of Annual Reports (revised edition in 2012), Article 21 · link.springer.com
Rule Listed firms must disclose in their annual reports the proportion of sales to their top five customers to total annual sales (mandatory minimum); disclosure of the identity of and sales to each of the top five customers separately is encouraged but voluntary.
Example — 运盛（成都）医疗科技股份有限公司（ST 运盛，公司代码 600767） Top five receivable debtors total 53,903,853.93 yuan, 67.14% of ending accounts receivable, the largest (客户 1) 24,507,800.00 yuan, 30.53%, fully provided for; top five prepayment objects total 12,487,034.75 yuan, 94.45% of prepayments, the largest (单位 1) 6,401,000.00 yuan, 48.41%; in both tables… static.sse.com.cn
Citation HKEX Exchange Listing Rules Appendix D2 (Disclosure of Financial Information), paragraph 31 · en-rules.hkex.com.hk
Rule A listed issuer must disclose the percentage of purchases attributable to the largest supplier and to the 5 largest suppliers combined, the percentage of revenue from sales of goods or rendering of services attributable to the largest customer and to the 5…
Example — ISDN Holdings Limited five largest customers: approximately 12.1%, 9.7%, 7.5% and 10.4% of total revenue and largest customer approximately 4.0%, 2.5%, 2.2% and 3.1% of total revenue for the three years ended 31 December 2013, 2014 and 2015 and the six months ended 30 June 2016; five largest suppliers: approximately… links.sgx.com
Citation Main Customers Disclosed Ranking — Japanese Listed Companies Top 100 (industry filter, 5-year history) | EDINET DB · edinetdb.com
Rule Listed companies disclose the number of major customers in the 'Major Customers' section of their latest annual report; companies without qualifying customers have no disclosure obligation.
Example — JAPAN TOBACCO INC. Business partner Megapolis Group: revenue of 268.6 billion yen (12.7%) for the fiscal year ended March 31, 2013 and 358.0 billion yen (14.9%) for the fiscal year ended March 31, 2014; the JT Group's international tobacco business sells products to Megapolis Group, which runs logistics and wholesale… jti.co.jp
Citation Korea's single sale/supply contract disclosure rule · seoulmarkets.com
Rule Under Korea's single sale/supply contract disclosure rule, a company must report the contract content, the contract amount, the ratio to its revenue, and the type of goods, but may withhold the counterparty's name (and the counterparty's business) when the…
Example — Spear (KRX: 347700) Single sale/supply contract disclosure (rcept_no 20260923900306) for a special-alloy supply contract ('특수합금 공급계약') worth ₩11,576,320,000, equal to 12.10% of revenue, with the counterparty withheld and described only as '미국 글로벌 우주항공 발사업체' (a US global aerospace launch company) under a… seoulmarkets.com
Citation Article 20, Section 2 (Overview of Operations), Subparagraph 2, Item 3 of the Regulations Governing Information to be Published in Financial Institution Prospectuses for Offering and Issuance of Securities (2017.03.03), prescribed under Article 30, paragraph 2 of the Securities and Exchange Act (Attachment 42) · twse-regulation.twse.com.tw
Rule The prospectus of a financial institution must list the principal obligors — the names of the customers to whom the amount of credit extended represents 5% or more of the company's net worth or who rank among the top fifty customers being extended credit,…
Example — Taiwan Semiconductor Manufacturing Company Limited While we generate revenue from hundreds of customers worldwide, our ten largest customers accounted for 52% and 53% of our net sales in 2005 and 2006, respectively, and our largest two customers accounted for approximately 10% and 8% of our net sales in 2006. sec.gov
Citation International Financial Reporting Standards (IFRS); Accounting Standards for Private Enterprises (ASPE) · accountingexamsmastery.ca
Rule Entities are required to disclose information about major customers, helping users of financial statements understand the extent of the company's reliance on key customers
Example — Premium Brands Holdings Corporation The Company's sales to a relatively small group of large-format food retailers accounted for approximately 41.7% of its total revenue for 2024 with one such retailer (Customer A) accounting for approximately 14.4% of its total revenue for 2024; the Company also sells, directly or indirectly, to a… sedarplus.ca
Citation ABS Listings Due Diligence Guidelines, Section II Recommended Procedures, paragraph 3.2(d) (Major suppliers and customers) · api2.sgx.com
Rule The issue manager should assess whether the Issuer is materially dependent on any particular supplier or customer or groups of suppliers or customers, taking into consideration the proportion (by dollar value) of purchases from the Issuer's suppliers to total…
Example — ST Group Food Industries Holdings Limited No single customer contributed 10% or more to revenue for FY2026 and FY2025; no counterparty is identified because no customer met the threshold links.sgx.com
Citation paragraph 34 of the IFRS as amended by Commission Regulation (EU) No 632/2010 · legislation.gov.uk
Rule the fact that revenues from a single external customer amount to 10 per cent or more of revenues, the total amount of revenues from each such customer, and the identity of the segment or segments reporting the revenues
Background: the entity-wide IFRS 8 disclosures (paras 31–34) apply across Europe, Canada and Singapore; the 10% customer test must be reported on IFRS measures, with no supplier equivalent. icas-com.uksouth01.umbraco.io
Example — Verallia In its 2025 Universal Registration Document, Verallia discloses that its customer base is not very concentrated, with the top ten customers representing less than 16% of consolidated revenue and the most significant customer approximately 4% of consolidated revenue for the year ended 31 December… companiesmarketcap.com
| Market | Row | Filing type | Threshold | Naming rule | Issuer | Source |
|---|---|---|---|---|---|---|
| Canada | Rule | financial statements | 10% or more of the entity's total revenues from transactions with a single external customer | may be omitted in practice — companies may be reluctant to disclose the identity of major customers | — | accountingexamsmastery.ca |
| Canada | Example filing | annual securities report (annual MD&A filed on SEDAR+) | — | counterparty names are anonymised in the disclosure, identified only as Customer A and Customer B | Premium Brands Holdings Corporation | sedarplus.ca |
| China | Rule | annual report | Top five customers; ratio of sales to these customers to total annual sales (no percentage threshold stated) | Counterparty names may be omitted — only aggregate sales to the top five customers and the ratio to total annual sales are… | — | link.springer.com |
| China | Example filing | financial statements | Top five counterparties by ending balance (前五名)； no numeric percentage materiality threshold is stated in the text | Counterparties need not be named; they are identified only by coded labels (客户 1–客户 5 for receivable debtors, 单位 1–单位 5 for… | 运盛（成都）医疗科技股份有限公司（ST 运盛，公司代码 600767） | static.sse.com.cn |
| Europe | Rule | — | 10 per cent or more of an entity’s revenues | need not be named — the entity need not disclose the identity of a major customer or the amount of revenues that each segment… | — | legislation.gov.uk |
| Europe | Example filing | annual report | Top ten customers represent less than 16% of consolidated revenue; the most significant customer represents… | may be omitted | Verallia | companiesmarketcap.com |
| Hong Kong | Rule | annual report | If the percentage attributable to the 5 largest suppliers combined or to the 5 largest customers combined is less than… | may be omitted | — | en-rules.hkex.com.hk |
| Hong Kong | Example filing | prospectus | — | counterparties need not be named; identities are given only where a counterparty is a connected/related party (Maxon Motor AG is… | ISDN Holdings Limited | links.sgx.com |
| IFRS | Rule | annual financial statements | major customers accounting for more than 10% of revenues | — | — | icas-com.uksouth01.umbraco.io |
| Japan | Rule | annual securities report | typically customers representing >=10% of revenue | — | — | edinetdb.com |
| Japan | Example filing | annual securities report | 10% or more of JT Group's total revenue | counterparty names must be disclosed | JAPAN TOBACCO INC. | jti.co.jp |
| Korea | Rule | other filing | — | may be omitted | — | seoulmarkets.com |
| Korea | Example filing | other filing | 12.10% of revenue | counterparty name withheld (anonymised) at the counterparty's business-confidentiality request | Spear (KRX: 347700) | seoulmarkets.com |
| Singapore | Rule | prospectus | — | — | — | api2.sgx.com |
| Singapore | Example filing | financial statements | 10% or more of revenue | — | ST Group Food Industries Holdings Limited | links.sgx.com |
| Taiwan | Rule | prospectus | 5% or more of the company's net worth, or ranking among the top fifty customers being extended credit, whichever is… | Counterparty names must be disclosed | — | twse-regulation.twse.com.tw |
| Taiwan | Example filing | prospectus | Ten largest customers: 52% of net sales in 2005 and 53% in 2006; largest two customers: approximately 10% and 8% of net… | counterparty names are disclosed | Taiwan Semiconductor Manufacturing Company Limited | sec.gov |
| US | Rule | — | materiality standard — to the extent material to an understanding of the smaller reporting company | identity must be named for suppliers — the names of principal suppliers must be given; no naming requirement is stated for major… | — | ecfr.gov |
| US | Example filing | annual securities report | more than 5% of total net sales | no customer names disclosed because no single customer exceeded the 5% threshold | ScanSource, Inc. | scansource.com |
Method: 19 evidence rows — one rule row and one example-filing row per the nine requested markets plus one IFRS 8 background row, folded into Europe. Thresholds measure counterparty share of revenue or purchases (IFRS 8 test: 10% of revenue). Full rule texts and disclosures are shortened for space; each row links its source. Korea evidence is a secondary report citing DART receipt no. 20260923900306.