I. Identity of directors, senior management, advisers and auditors
The purpose is to identify the company representatives and other individuals involved in the company's offer or admission to trading; these are the persons responsible for drawing up the prospectus and those responsible for auditing the financial statements.
II. Offer statistics and expected timetable
The purpose is to provide ►M2 essential information ◄ regarding the conduct of any offer and the identification of important dates relating to that offer.
A. Offer statistics
B. Method and expected timetable
III. ►M2 Essential information ◄ about the issuer
The purpose is to summarise ►M2 essential information ◄ about the company's financial condition, capitalisation and risk factors. If the financial statements included in the document are restated to reflect material changes in the company's group structure or accounting policies, the selected financial data must also be restated.
A. Capitalisation and indebtedness
B. Reasons for the offer and use of proceeds
C. Risk factors
IV. Interests of experts
The purpose is to provide information regarding transactions the company has entered into with experts or advisers employed on a contingent basis.
V. Details of the offer and admission to trading
The purpose is to provide information regarding the offer and the admission to trading of securities, the plan for distribution of the securities and related matters.
A. Offer and admission to trading
B. Plan for distribution
C. Markets
D. Selling securities holders
E. Dilution (for equity securities only)
F. Expenses of the issue
VI. Additional information
The purpose is to provide information, most of which is of a statutory nature, that is not covered elsewhere in the prospectus.
A. Exchange controls
B. Taxation
C. Dividends and paying agents
D. Statement by experts
E. Documents on display