A type of listing whereby an issuer of securities lists the issue on two exchanges or more, which are distinct from each other in terms of laws and requirements and geographic positioning. This type of listing creates duality as to the distinct or substantially different requirements of listing and trading on each respective exchange. A dual listed company (DLC) goes public on two exchanges or multiple venues, which are all considered primary: each listing venue is a primary exchange that operates under its own norms and requirements.

Dual listing aims to achieve better trading activities and market visibility, particularly if trading takes place at distinct time zones. A different exchanges have different listing categories for companies looking to list their shares on a dual basis, with each category providing its unique array of benefits and requirements. In addition to the increased market visibility, dual-listed securities can gain access to a wider universe of investors and market players with different financial requirements.

A dual-listed company consists of more than one legally registered/ listed corporation that operates as a single entity. It is a corporate structure in which two companies function as, and constitute, a single business through a legal equalization agreement, but nevertheless retain separate legal status and exchange listings.