Schedule 10

the date of registration of the prospectus or, in the case of a supplementary prospectus or replacement prospectus, the date of lodgment of the supplementary prospectus or replacement prospectus; (b)the following statements:

“This document is important. Before making any investment in the securities being offered, you should consider the information provided in this document carefully, and consider whether you understand what is described in this document. You should also consider whether an investment in the securities being offered is suitable for you, taking into account your investment objectives and risk appetite. If you are in any doubt as to the action you should take, you should consult your legal, financial, tax or other professional adviser. You are responsible for your own investment choices.”; (ii)“A copy of this prospectus has been lodged with and registered by the Monetary Authority of Singapore (the “Authority”). The Authority assumes no responsibility for the contents of the prospectus. Registration of the prospectus by the Authority does not imply that the Securities and Futures Act, or any other legal or regulatory requirements, have been complied with. The Authority has not, in any way, considered the merits of the debentures or units of debentures, as the case may be, being offered for investment.”;

the name of the entity (called in this Schedule the relevant entity) in respect of which the debentures or units of debentures, as the case may be, are being offered, and its country of incorporation or constitution; and

a statement that no debentures or units of debentures, as the case may be, may be allotted or allocated on the basis of the prospectus later than 6 months after the date of registration of the prospectus by the Authority.Part 2IDENTITY OF DIRECTORS, KEY EXECUTIVES, GUARANTOR ENTITIES, ADVISERS AND AGENTSDirectors and Key Executives

the issue manager to the offer, if any;

the underwriter to the offer, if any; and

the legal adviser for or in relation to the offer.Guarantor Entity

enforce a lien against the property of the relevant entity;

act on behalf of the debenture holders; or

take any action at the request of the debenture holders.

where the amount of subscriptions that are being sought is fixed at the time of registration of the prospectus by the Authority —

that amount; and

where applicable, the fact that that amount may be reduced, and how and when the relevant entity will inform investors of the final amount of subscriptions sought;

where the amount of subscriptions that are being sought is not fixed at the time of registration of the prospectus by the Authority —

the range of that amount; and

how and when the relevant entity will inform investors of the final amount of subscriptions sought;

the nature and denomination of the debentures or units of debentures, as the case may be, being offered;

where the number of debentures or units of debentures being offered is fixed at the time of registration of the prospectus by the Authority —

that number; and

where applicable, the fact that that number may be reduced, and how and when the relevant entity will inform investors of the final number of debentures or units of the debentures, as the case may be, offered;

where the number of debentures or units of debentures being offered is not fixed at the time of registration of the prospectus by the Authority —

the range of that number; and

how and when the relevant entity will inform investors of the final number of debentures or units of debentures, as the case may be, offered;

the face value of the debentures or units of debentures being offered; and

the currency of the issue and, if the issue is payable in any other currency, that fact.

the offer procedure; and

where there is more than one group of targeted potential investors and the offer procedure is different for each group, the offer procedure for each group of targeted potential investors.

the delivery of the documents evidencing title to the debentures or units of debentures, as the case may be, being offered (including temporary documents of title, if applicable) to subscribers or purchasers; and

the book-entry transfers of the debentures or units of debentures, as the case may be, being offered in favour of subscribers or purchasers.

the yield, a summary of the method by which that yield is calculated, the issue and redemption prices, the nominal interest rate and —

if the nominal interest rate is a floating rate, how the rate is calculated; or

if several or variable interest rates are provided for, the conditions for changes in the rate;

the date from which interest accrues, and the interest payment dates;

the procedures for, and validity period of, claims for payment of interest and repayment of the principal sum;

if the principal sum of, or the interest on, the debentures or units of debentures, as the case may be, is payable in any currency other than the currency of the issue, that fact;

where the principal sum of, or the interest on, the debentures or units of debentures, as the case may be, may be paid in more than one currency —

the persons who have the power to determine —

the currency or currencies in which payment is to be made; and

the applicable currency exchange rates; and (ii)the basis on which each determination in sub‑paragraph (i) will be made;

the final repayment date and, where there is any option for early repayment —

that fact;

whether the option is exercisable at the option of the relevant entity or of the holder of the debentures or units of debentures; and

the early repayment date;

details of the arrangements for the amortisation or early redemption of the debentures or units of debentures, as the case may be, including procedures to be adopted;

a description of any subordination or seniority of the issue to other debts of the relevant entity already incurred or to be incurred;

where the rights of the holders of the debentures or units of debentures, as the case may be, will be subordinated to other security holders or creditors —

the aggregate amount of outstanding indebtedness that ranks in priority to the debentures or units of debentures being offered, as of the latest practicable date; or

where there is no limit on the creation of additional indebtedness that ranks in priority to the debentures or units of debentures being offered, that fact;

the rights conferred upon the holders of the debentures or units of debentures, as the case may be, including rights in respect of interest and redemption, and whether these rights may be materially limited or qualified by the rights of any other class of security holders or creditors;

the particulars of any security, including provisions relating to the release or substitution of the security, if applicable, and where the security is in the form of a fixed asset, any requirement for the maintenance of that asset;

the particulars of any significant covenant, including those concerning subsequent issues of other forms, or subsequent series of debentures or units of debentures;

a statement as to whether or not the relevant entity has any right to create any additional charge over any of the assets subject to a charge to secure the repayment of the debentures or units of debentures, as the case may be, being an additional charge that will rank in priority to or equally with the charge to secure the repayment of the debentures or units of debentures, as the case may be, and, if there is any such right, particulars of its nature and extent;

the nature and scope of any guarantee, surety or commitment intended to ensure that the issue will be duly serviced with regard to both the principal sum of and the interest on the debentures or units of debentures, as the case may be; and the material terms and conditions of any such guarantee, surety or commitment (including all conditions for the application of that guarantee, surety or commitment);

any legislation under which the debentures or units of debentures, as the case may be, have been created, and the governing law and the competent courts in the event of litigation;

definition of events constituting defaults, the remedies available in the event of default, and the effect (if any) of a default on the acceleration of the maturity of the debentures or units of debentures, as the case may be; (q)information on when holders of the debentures or units of debentures are able to take action to enforce their claims; (r)the procedures and actions to be taken by the relevant entity, guarantor entity, trustee, fiscal agent or any other representative for the debenture holders (as the case may be) in the event of a default or potential event of default, including —

the communication plans with debenture holders;

whether any meeting of debenture holders will be convened by the relevant entity, guarantor entity, trustee, fiscal agent or other representative for the debenture holders;

whether the trustee, fiscal agent or any other representative for the debenture holders is bound to take steps to ascertain whether there is an event of default or a potential event of default; and

the conditions to be fulfilled in order for the trustee or other representative for the debenture holders to take action on behalf of those debenture holders or at the request of those debenture holders, including any threshold of approval or instruction and any pre‑funding or indemnification requirement;

provisions setting out how the terms and conditions of the debentures or units of debentures, as the case may be, or the rights of the holders of the debentures or units of debentures, may be modified; (t)the consequences of any failure to make payments that does not constitute an event of default, and the remedies available (under the terms of the debentures or units of debentures, as the case may be, or the applicable law) for any such failure.Periodic Disclosures

the name of the credit rating agency; (b)the credit rating (including whether it is a short-term or long‑term credit rating); (c)whether any fee or benefit of any kind has been paid by the relevant entity, its guarantor entity or any of their related parties, to the credit rating agency in consideration for the credit rating assessment; and (d)the date on which the credit rating was given.

a statement whether the credit rating is current as of the date of registration of the prospectus;

a statement that if there is any change in the credit rating after the date of registration of the prospectus to the close of the offer, the relevant entity will lodge a supplementary or replacement prospectus to update the credit rating;

a statement that the credit rating is not a recommendation to invest in the debentures or units of debentures, as the case may be, and investors should perform their own evaluation as to whether the investment is appropriate;

a statement that the credit rating may be revised or withdrawn at any time;

a statement that the credit rating is a statement of opinion;

a statement stating the specific publicly available sources where the following information can be obtained:

the rating methodology used by the credit rating agency; (ii)the relative ranking of the credit rating; (iii)an explanation of the meaning and limitations of the credit rating;

if the credit rating is a “preliminary”, “provisional” or “expected” rating, the status of that designation and its implications on the relevant entity or the debentures or units of debentures being offered or, in the case of a guaranteed debenture issue, its implications on the relevant entity, its guarantor entity or the debentures or units of debentures being offered; (g)if the credit rating is a “preliminary”, “provisional” or “expected” rating, a statement undertaking to announce the final rating when it is available; (h)if the credit rating is below BBB by Fitch Ratings, Baa by Moody’s Investors Service, BBB by Standard and Poor’s Ratings Services, or an equivalent rating by any other credit rating agency, provide the following statement:“This rating is a non‑investment grade credit rating.”

the amount of discount or commission per debenture or per unit of debenture, as the case may be, agreed upon between —

the underwriter or other placement or selling agent in relation to the offer; and

the relevant entity or holder of debentures or units of debentures of the relevant entity selling such debentures or units of debentures;

the major expenses incurred in connection with the offer and the issue and distribution of the debentures or units of debentures, as the case may be (in absolute terms and as a percentage of the total amount of the offer) that are payable by, or on behalf of, the relevant entity, in a reasonably itemised statement; and

if any expenses are to be paid by a person on behalf of the relevant entity, the identity of the person.Risk Factors

the date of incorporation or constitution and, where the constituent documents of the relevant entity provide a limit as to the duration for which the relevant entity is to exist, such duration;

the legal form of the relevant entity, the legislation under which it operates, the address and telephone and facsimile numbers of its registered office and principal place of business (if different from those of its registered office), and the email address of the relevant entity or a representative of the relevant entity;

the length of time for which the business of the relevant entity or, if the relevant entity is the holding company or holding entity of a group, of the group has been carried on; (d)a description of any recent events particular to the relevant entity or, if the relevant entity is the holding company or holding entity of a group, any recent events particular to any entity of the group, which is material to the evaluation of the solvency of the relevant entity or its ability to meet its obligations to holders of the debentures or units of debentures, as the case may be.Organisational Structure

the nature of the operations and principal activities;

the main categories of products sold and services performed and any significant new products or services;

the principal markets in which the relevant entity competes;

the net sales or revenue of the relevant entity for the 2 most recently completed financial years;

in respect of each financial year for which audited financial statements have been included in the prospectus and any interim period for which interim financial statements have been included in the prospectus, any significant factor, including any unusual or infrequent event or new development, which materially affected profit or loss before tax of the relevant entity, the extent to which the profit or loss before tax was so affected, and any other significant component of revenue or expenditure necessary to understand the profit or loss before tax for each of these financial periods; (f)a summary on whether the business or profitability of the relevant entity is materially dependent on any patent or licence, industrial, commercial or financial contract (including a contract with a customer or supplier) or new manufacturing process.

a statement by the directors or equivalent persons of the relevant entity as to whether, in their reasonable opinion, the working capital available to the relevant entity, as at the date of lodgment of the prospectus, is sufficient for at least the next 12 months and, if insufficient, how the additional working capital, considered by the directors or equivalent persons to be necessary, is proposed to be provided;

a brief evaluation of the material sources and amounts of cash flows from operating, investing and financing activities in respect of —

the most recently completed financial year for which audited cash flow statements have been included in the prospectus; and

if an interim cash flow statement has been included in the prospectus, the period covered by the interim cash flow statement;

a summary of the nature and extent of any legal, financial or economic restriction on the ability of a subsidiary or subsidiary entity of the relevant entity to transfer funds to the relevant entity in the form of cash dividends, loans or advances, and the impact such restrictions have had or are expected to have on the ability of the relevant entity to meet its cash obligations;

if the relevant entity or any other entity in the group is in breach of any of the terms and conditions or covenants associated with any credit arrangement or bank loan which could materially affect the relevant entity’s financial position and results or business operations, or the investments by holders of debentures or units of debentures, as the case may be, of the relevant entity —

a statement of that fact;

details of the credit arrangement or bank loan; and

any action taken or to be taken by the relevant entity or other entity in the group, as the case may be, to rectify the situation (including the status of any restructuring negotiations or agreement, if applicable); (e)in the case of a guaranteed debenture issue, the information mentioned in sub‑paragraphs (a) to (d) in respect of the guarantor entity.

any material capital investment, including the amount invested, from the end of the period covered by the most recent financial statements included in the prospectus (whether such financial statements are annual financial statements or interim financial statements) to and including the latest practicable date;

any material commitment for capital expenditures as of the latest practicable date, including the general purpose of such commitment and the anticipated source of funds needed to fulfil such commitment; and

any other material capital investment which is being planned for or in progress as of the latest practicable date, including the method of financing.

a statement by the issue manager to the offer, or by any other person whose profession or reputation gives authority to the statement made by that person, that the profit forecast has been stated by the directors or equivalent persons of the relevant entity after due and careful enquiry and consideration; or

a statement by an auditor of the relevant entity, prepared on the basis of the auditor’s examination of the evidence supporting the assumptions mentioned in paragraph 13 of this Part and in accordance with the Singapore Standards on Auditing or such other auditing standards as may be approved in any particular case by the Authority to the effect that no matter has come to the auditor’s attention which gives the auditor reason to believe that the assumptions do not provide reasonable grounds for the profit forecast.

a statement by the issue manager to the offer, or by any other person whose profession or reputation gives authority to the statement made by that person, prepared on the basis of an examination by that issue manager or person of the evidence supporting the assumptions mentioned in paragraph 13 of this Part, to the effect that no matter has come to the attention of that issue manager or person which gives that issue manager or person reason to believe that the assumptions do not provide reasonable grounds for the profit forecast; or

a statement by an auditor of the relevant entity, prepared on the basis of the auditor’s examination of the evidence supporting the assumptions mentioned in paragraph 13 of this Part and in accordance with the Singapore Standards on Auditing or such other auditing standards as may be approved in any particular case by the Authority to the effect that no matter has come to the auditor’s attention which gives the auditor reason to believe that the assumptions do not provide reasonable grounds for the profit forecast.

name, brief summary of past working experience, educational and professional qualifications, if any, and areas of expertise or responsibility in the relevant entity or, if the relevant entity is the holding company or holding entity of a group, in the group; (b)each principal business activity performed outside the relevant entity or, if the relevant entity is the holding company or holding entity of a group, the group and each principal directorship or equivalent position held at present other than in the relevant entity.Controlling Persons

whether at any time during the last 10 years, an application or a petition under any bankruptcy laws of any jurisdiction was filed against him or her or against a partnership of which he or she was a partner at the time when he or she was a partner or at any time within 2 years after the date he or she ceased to be a partner;

whether at any time during the last 10 years, an application or a petition under any law of any jurisdiction was filed against an entity (not being a partnership) of which he or she was a director or an equivalent person or a key executive, at the time when he or she was a director or an equivalent person or a key executive of that entity, or at any time within 2 years after the date he or she ceased to be a director or an equivalent person or a key executive of that entity, for the winding up or dissolution of that entity or, where that entity is the trustee of a business trust, that business trust, on the ground of insolvency;

whether there is any unsatisfied judgment against him or her;

whether he or she has ever been convicted of any offence, in Singapore or elsewhere, involving fraud or dishonesty which is punishable with imprisonment, or has been the subject of any criminal proceedings (including any pending criminal proceedings of which he or she is aware) for such purpose;

whether he or she has ever been convicted of any offence, in Singapore or elsewhere, involving a breach of any law or regulatory requirement that relates to the securities or futures industry in Singapore or elsewhere, or has been the subject of any criminal proceedings (including any pending criminal proceedings of which he or she is aware) for such breach;

whether at any time during the last 10 years, judgment has been entered against him or her in any civil proceedings in Singapore or elsewhere involving a breach of any law or regulatory requirement that relates to the securities or futures industry in Singapore or elsewhere, or a finding of fraud, misrepresentation or dishonesty on his or her part, or he or she has been the subject of any civil proceedings (including any pending civil proceedings of which he or she is aware) involving an allegation of fraud, misrepresentation or dishonesty on his or her part;

whether he or she has ever been convicted in Singapore or elsewhere of any offence in connection with the formation or management of any entity or business trust;

whether he or she has ever been disqualified from acting as a director or an equivalent person of any entity (including the trustee of a business trust), or from taking part directly or indirectly in the management of any entity or business trust;

whether he or she has ever been the subject of any order, judgment or ruling of any court, tribunal or governmental body permanently or temporarily enjoining him or her from engaging in any type of business practice or activity;

whether he or she has ever, to his or her knowledge, been concerned with the management or conduct, in Singapore or elsewhere, of the affairs of —

any corporation which has been investigated for a breach of any law or regulatory requirement governing corporations in Singapore or elsewhere;

any entity (not being a corporation) which has been investigated for a breach of any law or regulatory requirement governing such entities in Singapore or elsewhere;

any business trust which has been investigated for a breach of any law or regulatory requirement governing business trusts in Singapore or elsewhere; or

any entity or business trust which has been investigated for a breach of any law or regulatory requirement that relates to the securities or futures industry in Singapore or elsewhere,in connection with any matter occurring or arising during the period when he or she was so concerned with the entity or business trust;

whether he or she has been the subject of any current or past investigation or disciplinary proceedings, or has been reprimanded or issued any warning, by the Authority or any other regulatory authority, exchange, professional body or government agency, whether in Singapore or elsewhere.Service Contracts

the nature of the transaction and the quantum involved; (b)the amount of the loan (including a guarantee of any kind) made by the entity at risk or interested person to or for the benefit of the interested person or entity at risk respectively, such information to include the largest amount outstanding during the period covered, the amount outstanding as at the latest practicable date, the nature of the loan and the transaction in which it was incurred, and the interest rate on the loan.

for each transaction mentioned in paragraph 1 of this Part, whether or not the transaction has been or will be carried out on an arm’s length basis; and

for each loan mentioned in paragraph 1 of this Part, whether or not the loan was or will be made on an arm’s length basis.

is employed on a contingent basis by the relevant entity or its subsidiary or subsidiary entity;

has a material interest, whether direct or indirect, in the shares, equity interests or debentures of the relevant entity or its subsidiary or subsidiary entity; or

has a material economic interest, whether direct or indirect, in the relevant entity, including an interest in the success of the offer,describe the nature and terms of such contingency or interest.Interests of Underwriters or Financial Advisers

In this Part, unless the context otherwise requires —“annual financial statements” means any annual financial statements of the relevant entity or, where the relevant entity is a holding company or holding entity, any annual consolidated financial statements of the relevant entity or any annual combined financial statements of the group;“auditor” or “auditors” includes, where the relevant entity has engaged any auditor other than its own in relation to any requirement under this Part, that auditor;“common control business” means a business that —

at the time of registration of the prospectus, had been acquired by the relevant entity or any other entity in the group; and

immediately prior to its acquisition by the relevant entity or that other entity, was held and controlled, whether directly or indirectly, by a person who controls the relevant entity;“common control business trust” means a business trust that —

at the time of registration of the prospectus, had been acquired by the relevant entity or any other entity in the group; and

immediately prior to its acquisition by the relevant entity or that other entity, was held and controlled, whether directly or indirectly, by a person who controls the relevant entity;“common control entity” means an entity that —

at the time of registration of the prospectus, had been acquired by the relevant entity or any other entity in the group; and

immediately prior to its acquisition by the relevant entity or that other entity, was held and controlled, whether directly or indirectly, by a person who controls the relevant entity;“group” means —

where the relevant entity is a corporation, the group of which the relevant entity is the holding company; or

where the relevant entity is not a corporation, the group of which the relevant entity is the holding entity;“interim financial statements” means any interim financial statements of the relevant entity or, where the relevant entity is a holding company or holding entity, any interim consolidated financial statements of the relevant entity or any interim combined financial statements of the group;“underlying financial statements”, in relation to any financial statements which have been restated pursuant to paragraph 9(b)(i) of this Part (called in this definition the restated financial statements), means the financial statements that form the basis for the restated financial statements.(2) For the purposes of this Part, a person controls an entity, a business or a business trust if —

subject to sub‑paragraph (b), under the accounting standards adopted by the relevant entity in the preparation of its annual financial statements; or

where those annual financial statements have been restated pursuant to paragraph 9(b)(i) of this Part, under the body of accounting standards in accordance with which those annual financial statements have been restated,had the relevant entity been a holding company or holding entity, the person would have been treated, in the preparation of any consolidated financial statements of the relevant entity or any combined financial statements of the group, as having the capacity to determine the outcome of decisions on the financial and operating policies relating to the entity, business or business trust.

in a case where the relevant entity or, if the relevant entity is a holding company or holding entity, the relevant entity or any other entity in the group has acquired any common control entity, common control business or common control business trust between the beginning of the period comprising the 2 most recently completed financial years of the relevant entity or group, as the case may be, and the date of registration of the prospectus by the Authority —

the annual financial statements of the relevant entity or, if the relevant entity is a holding company or holding entity, its annual consolidated financial statements or the annual combined financial statements of the group for the 2 most recently completed financial years; or

where —

the relevant entity has been in existence for less than 2 completed financial years or, if the relevant entity is a holding company or holding entity, neither the relevant entity nor any other entity in the group has been in existence for at least 2 completed financial years; and

no common control entity, common control business or common control business trust has been held and controlled, whether directly or indirectly, by a person who controls the relevant entity as at the end of the earliest of the 2 most recently completed financial years,the annual financial statements of the relevant entity or, if the relevant entity is a holding company or holding entity, its annual consolidated financial statements or the annual combined financial statements of the group for each financial year beginning with the financial year in which —

the relevant entity or, if the relevant entity is a holding company or holding entity, the relevant entity or any other entity in the group came into existence; or

any of the common control entities, common control businesses or common control business trusts was first held and controlled by a person who controls the relevant entity,whichever is earlier; or

in any other case, the annual financial statements of the relevant entity or, if the relevant entity is a holding company or holding entity, its annual consolidated financial statements for the 2 most recently completed financial years or, where the relevant entity has been in existence for less than 2 completed financial years, for each of the financial years during which it has been in existence.

the annual financial statements for the most recently completed financial year need not be provided under paragraph 3 of this Part;

a reference to the 2 most recently completed financial years in paragraphs 3 and 8 of this Part is to be construed as a reference to the 2 completed financial years immediately preceding the most recently completed financial year; and

a reference to the most recently completed financial year in paragraphs 3 and 6 of this Part is to be construed as a reference to the financial year immediately preceding the most recently completed financial year.

the relevant entity and, if the relevant entity had acquired any common control business between the beginning of the period comprising the 2 most recently completed financial years and the date of registration of the prospectus by the Authority, all such common control businesses; or

where the relevant entity is a holding company or holding entity, the group and, if the relevant entity or any other entity in the group had acquired any common control entity, common control business or common control business trust between the beginning of the period comprising the 2 most recently completed financial years and the date of registration of the prospectus by the Authority, all such common control entities, common control businesses and common control business trusts,were dormant or had not commenced any activity as at the end of that financial year.

prepared in accordance with the Singapore Financial Reporting Standards (International) (called in this Part SFRS(I)s), the International Financial Reporting Standards (called in this Part IFRS) or the US Generally Accepted Accounting Principles (called in this Part US GAAP); or

where the annual financial statements are not prepared in accordance with any body of accounting standards mentioned in sub‑paragraph (a) —

restated in accordance with any body of accounting standards mentioned in sub‑paragraph (a);

if no material adjustments are required to restate the annual financial statements in accordance with any body of accounting standards mentioned in sub‑paragraph (a), accompanied by an opinion from the auditors that this is so; or

prepared in accordance with such other body of accounting standards as may be approved in any particular case by the Authority.

where all the annual financial statements to be provided under paragraph 3 of this Part relate to financial years that begin before 1 January 2017 ––

a description of the differences between the accounting treatment applied when preparing the annual financial statements for the most recently completed financial year in accordance with the FRS, and the accounting treatment applied when preparing those annual financial statements in accordance with the SFRS(I)s;

an audited reconciliation of net profit after tax for the most recently completed financial year prepared in accordance with the FRS, and the net profit after tax for that financial year prepared in accordance with the SFRS(I)s; and

an audited reconciliation of net assets for the most recently completed financial year prepared in accordance with the FRS, and the net assets for that financial year prepared in accordance with the SFRS(I)s; or

where any of the annual financial statements to be provided under paragraph 3 of this Part relates to a financial year that begins on or after 1 January 2017 but before 1 January 2018 ––

the annual financial statements relating to the financial year beginning before 1 January 2017, if any, that are prepared in accordance with the FRS;

the annual financial statements relating to the financial year beginning on or after 1 January 2017 but before 1 January 2018 that are prepared in accordance with the FRS, and accompanied by ––

an audited statement of reconciliation of the statement of profit or loss and other comprehensive income for the financial year prepared in accordance with the FRS, and the statement of profit or loss and other comprehensive income for the financial year prepared in accordance with the SFRS(I)s;

an audited statement of reconciliation of the statement of cash flows for the financial year prepared in accordance with the FRS, and the statement of cash flows for the financial year prepared in accordance with the SFRS(I)s;

an audited statement of reconciliation of the statement of financial position for the financial year prepared in accordance with the FRS, and the statement of financial position for the financial year prepared in accordance with the SFRS(I)s;

an audited statement of reconciliation of the statement of changes in equity for the financial year prepared in accordance with the FRS, and the statement of changes in equity for the financial year prepared in accordance with the SFRS(I)s; and

notes to describe any differences between the financial figures of the audited annual financial statements prepared in accordance with the FRS, and the financial figures of the annual financial statements prepared in accordance with the SFRS(I)s; and

the annual financial statements relating to the financial year beginning on or after 1 January 2018, if any, that are prepared in accordance with the SFRS(I)s.

the audit report in respect of the annual financial statements or, if the auditors have refused to issue an audit report in respect of the annual financial statements, a statement highlighting and providing the reasons for the auditors’ refusal;

a statement identifying the auditors who audited the annual financial statements and the membership or memberships of each auditor in any professional body or bodies; and

if the audit report in respect of the annual financial statements contains any material qualification, modification or disclaimer, a statement highlighting and providing the reasons for the qualification, modification or disclaimer in the prospectus.

an opinion from the auditors of the relevant entity that nothing has come to their attention that causes them to believe that the restated annual financial statements have not been properly restated in all material respects in accordance with a body of accounting standards mentioned in paragraph 9(a) of this Part;

a statement of reconciliation between the restated annual financial statements and the audited underlying financial statements;

a statement identifying the auditors who audited the underlying financial statements and the membership or memberships of each auditor in any professional body or bodies;

either of the following:

a statement that the audit report for the underlying financial statements does not contain any material qualification;

if the audit report for the underlying financial statements contains any material qualification, modification or disclaimer, a statement setting out in full and providing the reasons for the qualification, modification or disclaimer, as the case may be;

a statement that the auditor for the underlying financial statements has given, and has not withdrawn, his or her written consent to the issue of the prospectus with the inclusion of the statements mentioned in sub‑paragraphs (c) and (d) in the form and context in which they are included in the prospectus; and

a statement that copies of the audited underlying financial statements are available for inspection at a specified place in Singapore for a period of at least 6 months after the date of registration of the prospectus by the Authority.

the relevant entity or, if the relevant entity is a holding company or holding entity, the relevant entity or any other entity in the group, has —

acquired or disposed of any asset or any entity, business or business trust (other than a common control entity, common control business or common control business trust); or

entered into any agreement to acquire or dispose of any asset or any entity, business or business trust (whether or not that entity, business or business trust is a common control entity, common control business or common control business trust),during the period between the beginning of the most recently completed financial year and the date of registration of the prospectus by the Authority and —

the net book value, or the absolute amount of the profit or loss before tax, of that asset, entity, business or business trust has or would have accounted for 10% or more of the absolute amount of the net assets or net liabilities, or the profit or loss before tax, respectively, of the relevant entity or of the group (after adjusting for the effects of the group restructuring, where applicable), as the case may be, in respect of the most recently completed financial year; or

the total net book value, or the total absolute amount of the profit or loss before tax, of all of those assets, entities, businesses and business trusts together have or would have accounted for 20% or more of the absolute amount of the net assets or net liabilities, or the profit or loss before tax, respectively, of the relevant entity or of the group (after adjusting for the effects of the group restructuring, where applicable), as the case may be, in respect of the most recently completed financial year; or

any significant change to the capital structure (including any material distribution) of the relevant entity, or, if the relevant entity is a holding company or holding entity, of the relevant entity or of any other entity or any business trust in the group, has occurred during the period between the end of the most recently completed financial year and the date of registration of the prospectus by the Authority,identify all assets, entities, businesses and business trusts mentioned in sub‑paragraph (a), if any, and state, in respect of the most recently completed financial year and, if interim financial statements of the relevant entity or of the group have been included in the prospectus, in respect of the period covered by the interim financial statements, the financial effect of all such acquisitions, disposals and significant changes, where the relevant entity is a corporation, on the earnings or loss per share, and the net assets or net liabilities per share, of the relevant entity or, if the relevant entity is the holding company of a group, on the earnings or loss, and the net assets or net liabilities, of the group divided by the number of shares of the relevant entity, or, where the relevant entity is not a corporation, on the earnings or loss per unit of equity interest, and the net assets or net liabilities per unit of equity interest, of the relevant entity or, if the relevant entity is the holding entity of a group, on the earnings or loss, and the net assets or net liabilities, of the group divided by the number of units of equity interest in the relevant entity.

that it is prepared for illustrative purposes only and based on certain assumptions after making certain adjustments;

that because of its nature, it may not give a true picture of —

the earnings or loss per share or per unit of equity interest, or the net assets or net liabilities per share or per unit of equity interest, of the relevant entity; or

the earnings or loss, or the net assets or net liabilities, of the group divided by the number of shares of, or the number of units of equity interests in, the relevant entity,as the case may be;

the basis, and any assumption, upon which it is prepared, and the source or sources of information used in the computation of the financial effect; and

any material adjustment made to the information used in the computation and the reason for the adjustment.

the financial effect stated under paragraph 17 of this Part has been properly computed on the basis stated in paragraph 18(c) of this Part; and

each material adjustment made to the information used in the computation of a financial effect —

is appropriate for the purpose of the computation; and

is in accordance with generally accepted auditing standards in Singapore or such other body of auditing standards as may be approved in any particular case by the Authority.

the aggregate value of the tangible assets owned by the relevant entity;

the aggregate value of the tangible assets owned by each, or jointly owned by 2 or more of its guarantor entities; and

the aggregate value of the tangible assets jointly owned by the relevant entity and one or more of its guarantor entities,which have been charged to secure the repayment of all or any moneys payable in respect of the secured debentures or certificates of debenture stock, including an explanation of any adjustment made for the purpose of providing a true and fair view of those assets.

the amounts outstanding of the aggregate amounts borrowed by the relevant entity and by each of its guarantor entities, distinguishing between those amounts outstanding which will rank for repayment in priority to the amount under the proposed issue and those amounts outstanding which will rank for repayment equally with the amount under the proposed issue;

where any charge is for a liability the amount of which may vary from time to time, the actual amount of the liability as at the date on which the summary is made and any further amount which may be advanced under that charge; and

the aggregate amount of advances by the relevant entity to related corporations or related entities of the relevant entity, distinguishing between advances which are secured and advances which are unsecured.

one under which the underwriters are or will be committed to take and to pay for all of the debentures or units of debentures; or

an agency or “best efforts” type of arrangement under which the underwriters are required to take and to pay for only such debentures or units of debentures as they may be able to sell to the public.

debentures or units of debentures, as the case may be, of the same class as those being offered are already listed for quotation or quoted, or on which permission to list for quotation or quote the debentures or units of debentures is being or is proposed to be sought; and

any part of the shares or equity interests of the relevant entity is already listed for quotation or quoted, or on which permission to list for quotation or quote any part of the shares or equity interests is being or is proposed to be sought, specifying the name of the overseas exchange on which the relevant entity’s primary listing is or is to be, or an appropriate negative statement.

the number of shares issued and fully paid; (b)the number of shares issued but not fully paid.

the amount of equity interests issued and fully paid; (b)the amount of equity interests issued but not fully paid.

the borrowing powers exercisable by the directors or equivalent persons of the relevant entity;

how such borrowing powers may be varied; and

the number of shares or amount of equity interests, if any, required for qualification as a director or an equivalent person.Material Contracts

state the date on which the statement was made;

state whether or not it was prepared by the expert for the purpose of incorporation in the prospectus; and

include a statement that the expert has given, and has not withdrawn, his or her written consent to the issue of the prospectus with the inclusion of the statement in the form and context in which it is included in the prospectus.

the constituent documents of the relevant entity;

the trust deed, fiscal agency agreement or any other document constituting the debentures or units of debentures;

every material contract mentioned in the prospectus or, where the contract is not reduced into writing, a memorandum giving full particulars of the contract;

the service contracts of directors or equivalent persons of the relevant entity mentioned in the prospectus;

every report, memorandum, letter, valuation, statement or other document by any expert any part of which is included or mentioned in the prospectus;

if the relevant entity is not the holding company or holding entity of a group, the audited financial statements of the relevant entity for each of the financial years for which audited financial statements of the relevant entity have been included in the prospectus;

if the relevant entity is the holding company or holding entity of a group, the respective audited financial statements of the entities, businesses or business trusts in the group (being entities, businesses or business trusts which have audited financial statements) for each of the financial years for which audited financial statements of the relevant entity have been included in the prospectus;

any interim financial statements of the relevant entity or group, as the case may be, which are included in the prospectus;

in the case of a corporation incorporated in Singapore, all notes, reports or information relating to the financial statements mentioned in sub‑paragraphs (f), (g) and (h) which are required to be prepared under the Companies Act;

where the financial statements mentioned in this paragraph have been restated pursuant to paragraph 9(b)(i) of Part 8 of this Schedule, the restated annual financial statements and the audited annual financial statements which form the basis for the restated annual financial statements; (k)in the case of a guaranteed debenture issue —

documents (or copies of the documents) mentioned in sub‑paragraphs (f) to (j) of the guarantor entity; and

the guarantee and documents related to the guarantee (or a copy of the guarantee and copies of documents related to the guarantee).Part 11ADDITIONAL INFORMATION REQUIRED FOR CONVERTIBLE DEBENTURES1. In paragraphs 6, 7, 10 and 11 of this Part, a reference to the relevant entity is, if the relevant entity is the holding company or holding entity of a group, a reference to the group.Information on Convertible Debentures

the total number or value of securities, securities‑based derivatives contracts, equity interests or property which is the subject of the conversion, exchange, subscription or purchase;

the period during which the conversion, exchange, subscription or purchase right may be exercised and the date on which this right commences;

the amount payable on the exercise of the conversion, exchange, subscription or purchase right;

any arrangement for the transfer or transmission of the conversion, exchange, subscription or purchase right;

the rights of the holders of the debentures or units of debentures in respect of the conversion, exchange, subscription or purchase right on the liquidation of the entity the securities, securities‑based derivatives contracts, equity interests or property of which is the subject of the conversion, exchange, subscription or purchase;

any arrangement for the variation in the subscription price of the securities, securities‑based derivatives contracts, equity interests or property which is the subject of the conversion, exchange, subscription or purchase, or in the exercise price of the convertible debentures, or in the number or value of securities, securities‑based derivatives contracts, equity interests or property which is the subject of the conversion, exchange, subscription or purchase, in the event of any alteration in the capital of the entity the securities, securities‑based derivatives contracts, equity interests or property of which is the subject of the conversion, exchange, subscription or purchase; (g)if there is no established market for the securities, securities‑based derivatives contracts, equity interests or property which is the subject of the conversion, exchange, subscription or purchase, the manner of determining the subscription or exercise or conversion price, including who establishes the price or is responsible for the determination of the price, the various factors considered in such determination and the parameters or elements used as a basis for determining the price.Risk Factors

the aggregate amount of compensation paid by the relevant entity or its subsidiary or subsidiary entity for each of the 2 most recently completed financial years; and

the estimated aggregate amount of compensation paid and to be paid by the relevant entity or its subsidiary or subsidiary entity for the whole of the current financial year,to the directors or equivalent persons of the relevant entity for services rendered by them in all capacities to the relevant entity or its related corporation or related entity.

compensation includes any benefit in kind; and

compensation that has already been paid includes any deferred compensation accrued for the financial year in question and payable at a later date.

in the case where the relevant entity is a corporation, the number and percentage of shares in the relevant entity of each class in which each of them has an interest, whether direct or deemed under section 4 of the Act; or

in the case where the relevant entity is an entity (not being a corporation), the amount of equity interests in the relevant entity in which each of them has an interest,as of the latest practicable date and immediately after the offer. Disclose any significant change in the percentage of ownership in the last 3 years prior to the latest practicable date.

between any of the persons named in paragraph 1 of Part 6 of this Schedule; or

between any of the persons named in paragraph 1 of Part 6 of this Schedule and any substantial shareholder or substantial interest‑holder of the relevant entity.Conflict of Interests

the name of that other entity;

the name of the director or equivalent person, or controlling shareholder or controlling interest‑holder, of the relevant entity involved;

the nature and extent of his or her interest in that other entity and the extent to which he or she is involved in the management of that other entity either directly or indirectly; and

whether any conflict of interests thereby arising has been or is to be resolved or mitigated and if so, how it has been or is proposed to be resolved or mitigated.Employees

the average number of employees of the relevant entity or, if the relevant entity is the holding company or holding entity of a group, of the group for each of the 3 most recently completed financial years and any interim period for which financial statements have been included in the prospectus, and the reason for any change in the average number of such employees, if material; or

the number of employees of the relevant entity or, if the relevant entity is the holding company or holding entity of a group, of the group as at the end of each of the 3 most recently completed financial years and any interim period for which financial statements have been included in the prospectus, and the reason for any change in the number of such employees, if material,and disclose information regarding the relationship between management and labour unions. If the relevant entity or, if the relevant entity is the holding company or holding entity of a group, the group employs a significant number of temporary employees, disclose the average number of temporary employees in respect of the most recently completed financial year.Capital

the amount of such capital increase and, where appropriate, the duration of the undertaking;

the categories of persons having preferential subscription rights for such additional portions of capital; and

the terms, arrangements and procedures for the issue of shares or equity interests corresponding to such portions.

the period during which the option is exercisable;

the exercise price;

the consideration, if any, given or to be given for the option or for the right to the option;

the identity of the person to whom the option or the right to it was given.

the shares or equity interests in; or

the debentures of,the relevant entity on a pro‑rata basis or to employees under an employees’ share option or investment scheme, it will be sufficient to state that fact without identifying each holder or employee.Constituent Documents of Relevant Entity

the rights, preferences and restrictions attaching to each class of shares or equity interests;

any change in capital;

any change in the respective rights of the various classes of shares or equity interests, including the action necessary to change the rights, indicating where the conditions are different from those required by the applicable law; and

any time limit after which a dividend or distribution entitlement will lapse and an indication of the party in whose favour this entitlement then operates.

the power of a director or an equivalent person to vote on a proposal, an arrangement or a contract in which he or she is interested;

the power of a director or an equivalent person to vote on remuneration (including pension or other benefits) for himself or herself or for any other director or equivalent person, and whether the quorum at a meeting of the board of directors or equivalent persons to vote on the remuneration of the directors or equivalent persons may include the director or equivalent person whose remuneration is the subject of the vote; and

the retirement or non‑retirement of a director or an equivalent person under an age limit requirement.Information on Entity of Underlying Securities, Securities-based derivatives contracts or Property