Sec Form 20-F - Registration Statement/annual Report/transition Report/shell Company Report Page 25
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69current interim financial information in response to this requirement:
(a)
Describe any ways in which the accounting principles, practices and methods used in preparing that interim
financial information vary materially from the principles, practices and methods accepted in the United
States, and
(b)
Quantify any material variations, unless they already are quantified because they occur in other financial
statements included in the document.
A registrant filing financial information that complies with IFRS as issued by the IASB is not required to provide the
information described in paragraphs 3(a) and (b) to this Instruction to Item 8.A.5. if that registrant prepares its annual financial
statements in accordance with IFRS as issued by the IASB.
4. A registrant that files interim period financial statements pursuant to Item 8.A.5 is not required to comply with
Article 10 of Regulation S-X if that registrant prepares its annual financial statements in accordance with IFRS as issued by the
IASB,prepares its interim period financial statements in compliance with IAS 34 “InterimFinancial Reporting,” and explicitly
states its compliance with IAS 34 in the notes to the interim financial statements.
Instructions to Item 8.A.7:
1.
This Item also requires disclosure of any material proceeding in which any director, any member of senior
management, or any of your affiliates is either a party adverse to you or your subsidiaries or has a material interest
adverse to your or your subsidiaries.
2.
If you are providing the information called for by Item 8.A.7 in an annual report, also describe the disposition of
any previously reported litigation that occurred during the last fiscal year.
Item 9.
The Offer and Listing.
The purpose of this standard is to provide information regarding the offer or listing of securities, the plan for distribution
of the securities and related matters.
A.
Offer and listing details.
1.
Indicate the expected price at which the securities will be offered or the method of determining the price, and
the amount of any expenses specifically charged to the subscriber or purchaser.
2.
If there is not an established market for the securities, the document shall contain information regarding the
manner of determination of the offering price as well as of the exercise price of warrants and the conversion price
of convertible securities, including who established the price or who is formally responsible for the determination
of the price, the various factors considered in such determination and the parameters or elements used as a basis
for establishing the price.
3.
If the company’s shareholders have pre-emptive purchase rights and where the exercise of the right of
pre-emption of shareholders is restricted or withdrawn, the company shall indicate the basis for the issue price
if the issue is for cash, together with the reasons for such restriction or withdrawal and the beneficiaries of such
restriction or withdrawal if intended to benefit specific persons.
4.
Information regarding the price history of the stock to be offered or listed shall be disclosed as follows:
(a)
for the five most recent full financial years: the annual high and low market prices;
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