(a) The financial information of the last 3 financial years for which the information has been published, turnover, net profit or loss before and after taxation, the charge for tax, extraordinary items, exceptional items, minority interests, the amount absorbed by dividends, and earnings and dividends per share;

(b) A statement of the assets and liabilities shown in the last published audited accounts;

(c) A cash flow statement if provided in the last published audited accounts;

(d) Any other primary statement shown in the last published audited accounts;

(e) All material changes in the financial or trading position or outlook of the offeree company subsequent to the last published audited accounts or a statement that there are no known material changes;

(f) Details relating to items referred to (a) above in respect of any interim statement or preliminary announcement made since the last published audited accounts;

(g) Significant accounting policies together with any points from the notes to the relevant published accounts which are of major relevance to an appreciation of the information contained above (a) to (f);

(h) Details of any qualification contained in the auditors' report in respect of each of the last 3 financial years or a statement that there is no such qualification; and

(i) Where, because of a change in accounting policy, figures are not comparable to a material extent, this should be disclosed and the approximate amount of the resultant variation should be stated.