DENTSPLY International Inc. designs, develops, manufactures and markets a range of products for the dental market. The Company's principal dental product categories are dental consumables, dental laboratory products and dental specialty products.

"Recognizing the cost of share-based payments in the financial statements improves the relevance, reliability and comparability of that financial information and helps users of financial information to understand better the economic transactions affecting an enterprise and supports resource allocation decisions."

"Critics say SGX's decision several years ago to relax entry rules by switching from a merit system to a disclosure-based regime has resulted in financial scandals among listed companies, including local ones. The SGX's adoption of the principle that listed companies should bear the onus of responsibility for disclosure was part of a liberalisation plan to make Singapore competitive against other regional centres such as Hong Kong and Tokyo. Attracting more foreign listings was seen as essential for the SGX's growth because of Singapore's small corporate base. The SGX has focused on wooing mid-sized Chinese companies, such as CAO, that might be ignored in bigger bourses."

"The CAO case brings to focus such issues as internal and risk management controls and corporate governance practices of a listed company. What these issues are will only be fully known when PwC (PricewaterhouseCoopers) and CAD investigations are completed. It is thus premature to discuss the regulatory changes that should be made. SGX will work with relevant authorities to review the need for further regulatory enhancements upon the completion of the investigations."