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TKO A2.2.1

The Target must disclose the following information relating to its financial affairs:

(a) for the past 3 financial years for which the information has been published, turnover, net profit or loss before and after taxation, the amount of tax, extraordinary items, minority shareholders' interests, the amount absorbed by dividends and earnings and dividends per Share;
(b) a statement of the assets and liabilities shown in the latest published audited accounts;
(c) a cash flow statement if provided in the latest published audited accounts;
(d) all known material changes in the financial or trading position of the Target subsequent to the latest published audited accounts or a statement that there are no known material changes;
(e) details relating to items referred to in paragraph (a) above in respect of any interim statement or preliminary announcement made since the latest published audited accounts;
(f) inflation-adjusted information relating to paragraphs (a) and (b) if any has been published;
(g) significant accounting policies together with any points from the notes to the accounts which are of major relevance to an appreciation of the figures, including those relating to inflation adjusted information;
(h) details of any reorganisation of capital including capital raisings during the two financial years preceding the commencement of the Bid Period; and
(i) details of any bank overdrafts or loans, or other similar indebtedness, mortgages, charges or guarantees or other material contingent liabilities of the Target and any of its subsidiaries, or, if there are no such liabilities, a statement to such effect.

Derived from DFSA RM23/2005 (Made 26th September 2005). [VER1/09-05]