OFS-3.4.4
The
(a) Provide useful information to investors to assist them in forming a view as to the reasonableness and reliability of the projections;
(b) Draw the investors' attention to, and where possible quantify, those uncertain factors which could materially affect the achievement of the projections;
(c) Avoid generalisations and all-embracing assumptions (general asumptions, where applicable, could be made) and those relating to the general accuracy of the projections; and
(d) Be clearly stated and reviewed for reasonableness by the directors who are responsible for the projections, bases and assumptions.
January 2014