OFS-5.2.9
In addition to the information required to be included on the front and inside cover pages of the
(a) Important Notice - which may include:
(i) Important notice to subscribers;
(ii) Due diligence statements;
(iii) Forward looking statements; and
(iv) General risk statement;
(b) Applicants Identification and Anti-Money Laundering requirement;
(c) Table of contents;
(d) Glossary of the defined terms and abbreviations;
(e) Offering timetable;
(f) Resolutions and approvals;
(g) Summary of the offering;
(h) Offering statistics and expected timetable;
(i) Information on the issuer , which may include:
(i) Background and history;
(ii) Principal activities;
(iii) Business strategy;
(iv) Organisational structure;
(v) Corporate governance practices;
(vi) Board of Directors
(vii) Board of Directors practices;
(viii) Senior management team;
(ix) Employees;
(x) Compensation;
(xi) External auditor;
(xii) Legal advisor and other advisors;
(xiii) Major shareholders and transactions;
(xiv) Related party transactions;
(xv) Interests of experts and counsel;
(xvi) Material contracts;
(xvii) Business overview;
(xviii) Key financial information;
(xix) Operating and financial review and prospects;
(xx) Property, plant and equipment;
(xxi) Research and development, patents and licenses;
(xxii) Significant assets and liabilities;
(xxiii) Liquidity and capital resources;
(xxiv) Consolidated financial statements;
(xxv) Material changes to financial statements;
(xxvi) Restatement of financial statements;
(xxvii) Ratios and analysis;
(xxviii) Projections of financial statements; and
(xix) Subsidiary's separate financial statements;
(j) Industry analysis which may include:
(i) Economic overview;
(ii) Sectoral performance and overview; and
(iii) Sub-sectoral performance and overview;
(k) Investment considerations, which may include:
(i) Equity securities' rights and obligations;
(ii) Ranking of shares ;
(iii) Dividend policy;
(iv) Listing of shares ;
(v) Description of the offering;
(vi) Underwriting arrangements;
(vii) Commitments to the offering arrangements;
(viii) Contracts or arrangements with the appointed advisor;
(ix) Expenses of the issue;
(x) Use of proceeds; and
(xi) Dilution;
(l) Risk factors, which may include:
(i) General risks;
(ii) Business risks;
(iii) Legal and regulatory risks; and
(iv) Other specific risks;
(m) Disputes, litigations and court orders;
(n) Subscription terms and conditions, which may include:
(i) Application procedures;
(ii) Subscription restrictions;
(iii) Subscription period;
(iv) Receiving banks ;
(v) Mode of payment;
(vi) Fund transfer fees and charges;
(vii) Rejected applications;
(viii) Allotment ;
(ix) Over-subscription allotment ;
(x) Dispatching and refunds; and
(xi) Announcements and acknowledgements;
(o) Additional information, which may include:
(i) Share capital structure; and
(ii) Memorandum and Articles of Association;
(p) Applicable law;
(q) Documents available for inspection; and
(r) Appendices.
January 2014