The offeree company must send to all its shareholders within a maximum period 21 calendar days from the receiving date of the offer document, the circular containing the information in Appendix D in Part B of the CBB Rulebook Volume 6 and the information set out in Appendix C in Part B of the CBB Rulebook Volume 6, together with any other information it considers to be relevant to enable its shareholders to reach an informed decision on the offer. The CBB's consent is required if the offeree board circular (Appendix D in Part B of the CBB Rulebook Volume 6) may not be posted within this period. The offeree board circular, to be attached to the offer document in accordance with Appendix D in Part B of the CBB Rulebook Volume 6, must include the views of the offeree company's board or its independent committee on the offer and the written advice of its professional adviser as to whether the offer is, or is not, fair and reasonable and the reasons thereof.