OFS-5.8.4
Additional information to be contained in the offering document, where
(a) In the case of warrants offering rights to acquire equity securities:
(i) A statement regarding tax on the income from the shares withheld at source in the country of origin;
(ii) A statement whether the issuer assumes responsibility for the withholding of tax at source;
(ii) Arrangements for transfer of the shares and (where permitted) any restrictions on their free transferability (for example, provisions requiring transfers to be approved); and
(iv) A statement whether the shares are in registered or bearer form.
(b) In the case of warrants offering rights to acquire debt securities :
(i) A statement regarding tax on the income from the debt securities withheld at source in the country of origin;
(ii) A statement whether the issuer assumes responsibility for the withholding of tax at source;
(iii) A statement whether the debt securities are in registered or bearer form; and
(iv) Details of any arrangements for transfer of the securities and any restrictions on the free transferability of the debt securities .
January 2014