SCHEDULES

SCHEDULE 3Mandatory Contents of Prospectus

PART IIAuditors' and accountants' reports to be set out in prospectus

Provisions interpreting preceding paragraphs, and modifying them in certain cases

20The expression " financial year" in this Part means the year in respect of which the accounts of the company or of the business (as the case may be) are made up; and where by reason of any alteration of the date on which the financial year of the company or business terminates the accounts have been made up for a period greater or less than one year, that greater or less period is for purposes of this Part deemed to be a financial year.