SECTION 1

CONTENTS OF PRO FORMA FINANCIAL INFORMATION

 Item 1.1

The pro forma financial information shall consist of:

(a) an introduction setting out:

(i) the purpose for which the pro forma financial information has been prepared, including a description of the transaction or significant commitment and the businesses or entities involved;

(ii) the period or date covered by the pro forma financial information;

(iii) the fact that the pro forma financial information has been prepared for illustrative purposes only;

(iv) an explanation that:

(i) the pro forma financial information illustrates the impact of the transaction as if the transaction had been undertaken at an earlier date;

(ii) the hypothetical financial position or results included in the pro forma financial information may differ from the entity’s actual financial position or results;

(b) a profit and loss account, a balance sheet or both, depending on the circumstances presented in a columnar format composed of:

(i) historical unadjusted information;