OFS-5.1.5
It is the responsibility of each
(a) According to the particular nature of its own affairs and the nature and type of securities for which an offering or listing is sought;
(b) Necessary to enable a person who invests or seeks to invest in securities to make an informed assessment of the activities, assets, liabilities, financial position, management and prospects of the issuer , and of its profits and losses and the rights attached to such securities ; and
(c) The implicit risk associated with such investment.
January 2014