Sec Form 20-F - Registration Statement/annual Report/transition Report/shell Company Report Page 10
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691.
The time period during which the offer will be open, and where and to whom purchase or subscription
applications shall be addressed. Describe whether the purchase period may be extended or shortened, and the
manner and duration of possible extensions or possible early closure or shortening of this period. Describe the
manner in which the latter shall be made public. If the exact dates are not known when the document is first filed
or distributed to the public, describe arrangements for announcing the final or definitive date or period.
2.
Method and time limits for paying up securities; where payment is partial, the manner and dates on which
amounts due are to be paid.
3.
Method and time limits for delivery of equity securities (including provisional certificates, if applicable) to
subscribers or purchasers.
4.
In the case of pre-emptive purchase rights, the procedure for the exercise of any right of pre-emption, the
negotiability of subscription rights and the treatment of subscription rights not exercised.
5.
A full description of the manner in which results of the distribution of securities are to be made public, and when
appropriate, the manner for refunding excess amounts paid by applicants (including whether interest will be
paid).
Instructions to Item 2: If you are filing Form 20-F as a registration statement or annual report under the Exchange Act, you do
not have to provide the information called for by Item 2. You must provide this information if you are filing a registration statement
under the Securities Act.
Item 3.
Key Information
The purpose of this standard is to summarize key information about the company’s financial condition, capitalization and
risk factors. If the financial statements included in the document are restated to reflect material changes in the company’s
group structure or accounting policies, the selected financial data also must be restated. See Item 8.
A.
Selected financial data.
1.
The company shall provide selected historical financial data regarding the company, which shall be presented
for the five most recent financial years (or such shorter period that the company has been in operation), in the
same currency as the financial statements. Selected financial data for either or both of the earliest two years of
the five-year period may be omitted, however, if the company represents to the host country regulator that such
information cannot be provided, or cannot be provided on a restated basis, without unreasonable effort or
expense. If interim period financial statements are included, the selected financial data should be updated for
that interim period, which may be unaudited, provided that fact is stated. If selected financial data for interim
periods is provided, comparative data from the same period in the prior financial year shall also be provided,
except that the requirement for comparative balance sheet data is satisfied by presenting the year end balance
sheet information.
2.
The selected financial data presented shall include items generally corresponding to the following, except that
the specific line items presented should be expressed in the same manner as the corresponding line items in the
company’s financial statements. Such data shall include, at a minimum, net sales or operating revenues; income
(loss) from operations; income (loss) from continuing operations; net income (loss); net income (loss) from
operations per share; income (loss) from continuing operations per share; total assets; net assets; capital stock
(excluding long term debt and redeemable preferred stock); number of shares as adjusted to reflect changes in
capital; dividends declared per share in both the currency of the financial statements and the host country
currency, including the formula used for any adjustments to dividends declared; and diluted net income per
share. Per share amounts must be determined in accordance with the body of accounting principles used in
preparing the financial statements.
3.
Where the financial statements provided in response to Item 8 are prepared in a currency other than the currency
of the host country, disclosure of the exchange rate between the financial reporting currency and the currency
of the host country should be provided, using the exchange rate designated by the host country for this purpose,
if any:
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