BR-2.3.12
  In accordance with Section GR-5.1, 
  (a) A person acquiring control or ceasing to have control;
  (b) An existing controller  acquiring an additional type of control (such as ownership or significant influence) or ceasing to have a type of control;
  (c) An existing controller  increasing the percentage of shares  or voting power beyond 10%, 20% or 50%; and
  (d) An existing controller  becoming or ceasing to be a parent undertaking .
  October 2010
 
  
        