Schedule 17

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;

the following statements:

“This document is important. Before making any investment in the securities or securities‑based derivatives contracts 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 or securities‑based derivatives contracts 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.”;

“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 units or derivatives of units, as the case may be, being offered for investment.”;

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

the name of the trustee-manager of the relevant business trust;

where applicable, a statement that an application has been or will be made to an approved exchange to list for quotation or quote the units or derivatives of units, as the case may be, being offered on that approved exchange, and the name of that approved exchange; and

a statement that no units or derivatives of units, 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, ADVISERS AND AGENTSDirectors and Key Executives

the principal banker or bankers of the trustee-manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust);

the issue manager to the offer;

the underwriter to the offer, if any;

the legal adviser for or in relation to the offer;

the introducer, if any; and

the consultant, if any, engaged by the trustee‑manager of the relevant business trust on behalf of the relevant business trust to assist —

any group restructuring exercise to be undertaken by the relevant business trust in conjunction with the offer and its application to list for quotation on the approved exchange; or

the issue of securities or securities-based derivatives contracts to investors during the period of 12 months prior to the date of lodgment of the prospectus, for the purposes of facilitating the offer and its application to list for quotation on the approved exchange.Auditors

(if the offer price has not been fixed) the range of prices within which the units or derivatives of units are being offered;

(if the number of units or derivatives of units has not been fixed) the range of number of units or derivatives of units which are being offered; and

how and when the final offer price and the number of units or derivatives of units will be published.

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 units or derivatives of units, 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 units or derivatives of units, as the case may be, being offered in favour of subscribers or purchasers.

selected audited profit and loss data or, where audited financial statements have been restated under paragraph 8(b)(i) of Part 10 of this Schedule, selected restated profit and loss data of the relevant business trust or, if the relevant business trust is part of a group, the group containing at least the information specified in paragraph 3 of this Part in respect of the financial years for which annual financial statements have been included in the prospectus;

if interim financial statements have been included in the prospectus, selected profit and loss data containing at least the information specified in paragraph 3 of this Part in respect of the interim period and, where annual financial statements in respect of the previous financial year have been included in the prospectus, comparative profit and loss data in respect of the corresponding interim period of the previous financial year; and

selected balance sheet data containing at least the information specified in paragraph 4 of this Part, as at the end of —

the most recently completed financial year for which annual financial statements have been included in the prospectus; or

if interim financial statements for any subsequent period have been included in the prospectus, that period.

net sales or revenue;

profit or loss before tax;

net profit or loss after tax;

net profit or loss after tax attributable to equity holders of the company;

net profit or loss after tax attributable to non‑controlling interests;

earnings or loss per unit;

earnings or loss per unit, after any adjustment to reflect the sale of new units or derivatives of units.Per unit amounts to be included must be determined in accordance with the body of accounting principles used in preparing the financial statements.

total assets;

total liabilities;

net assets or liabilities;

unitholders’ equity.

the exchange rate between that foreign currency and the Singapore currency as at the latest practicable date;

the highest and lowest exchange rates between that foreign currency and the Singapore currency for each month during the previous 6 months; and

for the 3 most recently completed financial years and any interim period for which financial statements have been included in the prospectus, the average exchange rates for each period, calculated by using the average of the exchange rates between that foreign currency and the Singapore currency on the last day of each month during the period.Unitholders’ Equity and Indebtedness

the trustee-manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust); or

if the relevant business trust is part of a group, the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust) and the group,as the case may be, and if applicable, adjusted to reflect the sale of new units or derivatives of units, as the case may be, being issued and the intended application of the net proceeds from the sale. For the purposes of this paragraph, indebtedness includes indirect and contingent indebtedness.

the indebtedness of the trustee-manager of the relevant business trust arising from its acting on behalf of the relevant business trust; or

if the relevant business trust is part of a group, the indebtedness of the trustee‑manager of the relevant business trust arising from its acting on behalf of the relevant business trust and the indebtedness of the group,describe the maturity of such indebtedness and, for indebtedness incurred within the past year, the uses to which the proceeds giving rise to such indebtedness were put.

disclose the amount of discount or commission per unit or per derivative of unit, as the case may be, agreed upon between the underwriter, or other placement or selling agent in relation to the offer, and —

the trustee-manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust); or

the holder of units or derivatives of units in the relevant business trust who is selling such units or derivatives of units;

provide a reasonably itemised statement of the major expenses incurred in connection with the offer and the issue and distribution of the units or derivatives of units, as the case may be, being offered (in absolute terms and as a percentage of the total amount of the offer) that are payable by, or on behalf of, the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust);

if any expenses are to be paid by a person on behalf of the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust), identify the person; and

indicate the amount of any expense specifically charged to the subscriber or purchaser of the units or derivatives of units, as the case may be, being offered.The information may be given subject to future contingencies. Where the amount of any item is not known, estimates (identified as such) must be given.Risk Factors

the date of constitution of the relevant business trust and, where the constituent documents of the relevant business trust provide that the relevant business trust is to be wound up at a specified time, in specified circumstances or on the happening of a specified event, such specified time, circumstances or event;

a statement that notwithstanding the time, circumstances or event specified, the winding up of the relevant business trust would still be subject to the approval by a majority of the number of votes of unitholders at a general meeting;

the legal form of the relevant business trust and the legislation under which it operates;

the length of time for which the business of the relevant business trust or, if the relevant business trust is part of a group, of the group has been carried on, and the important events in the development of the business;

a description, including the amount invested, of —

each material expenditure on and divestment of capital investment (including any interest in an entity or another business trust) by the trustee‑manager of the relevant business trust acting on behalf of the relevant business trust; or

if the relevant business trust is part of a group —

each material expenditure on and divestment of capital investment (including any interest in an entity or another business trust) by the group; and

each material expenditure on and divestment of capital investment (including any interest in an entity or another business trust) by the trustee‑manager of the relevant business trust acting on behalf of the relevant business trust,between the beginning of the period comprising the 3 most recently completed financial years and the latest practicable date;

a description of —

each material expenditure on and divestment of capital investment by the trustee‑manager of the relevant business trust acting on behalf of the relevant business trust; or

if the relevant business trust is part of a group —

each material expenditure on and divestment of capital investment by the group; and

each material expenditure on and divestment of capital investment by the trustee‑manager of the relevant business trust acting on behalf of the relevant business trust,which is in progress, including the geographical location of the investment and the method of financing;

any public take-over offer, by a third party in respect of the units in the relevant business trust or by the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust) in respect of the shares of a corporation or the units of another business trust, which has occurred between the beginning of the most recently completed financial year and the latest practicable date, including the price or exchange terms attaching to such offer and the outcome of the offer.Business Overview

the nature of the operations and principal activities, the main categories of products sold and services performed for each of the 3 most recently completed financial years, any significant new product or service introduced between the beginning of the period comprising the 3 most recently completed financial years and the latest practicable date and, to the extent that the development of the new product or service has been publicly disclosed, the status of such development;

the principal markets in which the business of the relevant business trust is carried out, including a breakdown of total revenue by category of activity and geographic market, for each of the 3 most recently completed financial years;

whether the main business of the relevant business trust is seasonal in nature and, if so, details of such seasonal nature;

whether the business or profitability of the relevant business trust or the profitability of its business 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;

any material effect of government regulations on the business, identifying the regulatory body.

in the case of property, a description of the property (including the size, tenure and use of the property) and —

where the property will be acquired or is beneficially owned by the relevant business trust, and the relevant business trust has not obtained legal title to the property at the date of registration of the prospectus by the Authority, a statement of that fact, the reasons why legal title has not been obtained, the potential consequential impact on the relevant business trust’s operations and, if applicable, the expected date by which the legal title will be transferred to the relevant business trust; or

where the property is leased by the relevant business trust, the identity of the lessor, the duration of the lease and, if the lease may be unilaterally terminated by the lessor, a statement of that fact and the potential consequential impact on the relevant business trust’s operations;

in the case of a production facility, the productive capacity and extent of utilisation of the facility for each of the 3 most recently completed financial years, and for any interim period for which financial statements have been included in the prospectus, or, if the productive capacity or extent of utilisation for any of those financial years cannot be determined or is not meaningful, an explanation why;

how the fixed asset is held;

the products produced; and

the location.

a description of the material sources of liquidity, whether internal or external, and a brief discussion of any material unused sources of liquidity, as of the latest practicable date, including a statement by the directors of the trustee‑manager of the relevant business trust as to whether, in their reasonable opinion, the working capital available to —

the trustee-manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust); or

if the relevant business trust is part of a group, the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the business trust) and the group,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 to be necessary is proposed to be provided;

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

each 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;

the nature and extent of any legal, financial or economic restriction on the ability of a subsidiary or subsidiary entity of the relevant business trust to transfer funds to the relevant business trust 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 trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust) to meet the cash obligations of the relevant business trust;

the level of borrowings as at the end of the most recently completed financial year or, if any interim financial statements have been included, the period covered by the interim financial statements, the extent to which the borrowings are at a fixed rate, and the maturity profile of the borrowings and committed borrowings facility, with a description of any restriction on its use;

if the trustee-manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust) or any 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 financial position and results or business operations of the relevant business trust, or the investments by holders of units or derivatives of units in the relevant business trust —

a statement of that fact;

details of the credit arrangement or bank loan; and

any action taken or to be taken by the trustee-manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust) or entity in the group, as the case may be, to rectify the situation (including the status of any restructuring negotiations or agreement, if applicable).

the business and financial prospects for the next 12 months from the latest practicable date;

any significant recent trends in production, sales and inventory, and in the costs and selling prices of products and services since the end of the most recently completed financial year or, if any interim financial statements have been included, the period covered by the interim financial statements; and

any other known trends, uncertainties, demands, commitments or events that are reasonably likely to have a material effect on net sales or revenues, profitability, liquidity or capital resources for at least the current financial year, or that may cause financial information disclosed in the prospectus to be not necessarily indicative of the future operating results or financial condition of the relevant business trust.Where there are no trends, uncertainties, demands, commitments or events mentioned in sub‑paragraph (b) or (c), provide an appropriate statement to that effect.

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 of the trustee‑manager of the relevant business trust after due and careful enquiry and consideration; or

a statement by an auditor of the relevant business trust, prepared on the basis of the auditor’s examination of the evidence supporting the assumptions mentioned in paragraph 14 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 14 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 business trust, prepared on the basis of the auditor’s examination of the evidence supporting the assumptions mentioned in paragraph 14 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.Part 7INFORMATION ON THE TRUSTEE‑MANAGER OF THE RELEVANT BUSINESS TRUSTHistory of the Trustee-Manager of the Relevant Business Trust

the date and country of incorporation of the trustee‑manager of the relevant business trust;

the address and telephone and facsimile numbers of —

the registered office of the trustee‑manager of the relevant business trust; and

the principal place of business of the trustee‑manager of the relevant business trust (if different from those of its registered office);

the email address of the trustee-manager of the relevant business trust or a representative of the trustee‑manager of the relevant business trust.Key Policies and Practices

the measures to ensure adherence with the business scope of the registered business trust as set out in the prospectus; and

the controls to review expense and cost allocations payable out of the trust property of the relevant business trust to the trustee‑manager of the relevant business trust for acting in its capacity as trustee‑manager of the relevant business trust.Directors and Key Executives

name, details of past working experience, educational and professional qualifications, if any, and areas of expertise or responsibility in the trustee‑manager of the relevant business trust or, if the relevant business trust is part of a group, in the group or the trustee‑manager of the relevant business trust;

each principal business activity performed outside the management and operation of the relevant business trust or, if the relevant business trust is part of a group, the group and each principal directorship held at present or in the last 5 years other than in the trustee‑manager of the relevant business trust;

age;

the nature of any family relationship —

between any of the persons named above; or

between any of the persons named above and —

any substantial shareholder of the trustee‑manager of the relevant business trust; or

any substantial unitholder of the relevant business trust;

any arrangement or understanding with a substantial shareholder of the trustee-manager of the relevant business trust, substantial unitholder of the relevant business trust, customer or supplier of the trustee‑manager of the relevant business trust acting on behalf of the relevant business trust or other person, pursuant to which any person mentioned above was selected as a director or key executive of the trustee‑manager of the relevant business trust.Management Reporting Structure

the amount of compensation paid by the trustee‑manager, or a subsidiary or subsidiary entity, of the relevant business trust for each of the 2 most recently completed financial years; and

the estimated amount of compensation paid and to be paid by the trustee‑manager, or a subsidiary or subsidiary entity, of the relevant business trust for the whole of the current financial year, to —

each director of the trustee-manager of the relevant business trust;

the chief executive officer of the trustee‑manager of the relevant business trust; and

each key executive (not being the chief executive officer or a director) of the trustee‑manager of the relevant business trust who is among the top 5 such key executives of the trustee‑manager of the relevant business trust in terms of amount of compensation or, if the relevant business trust is part of a group, who is among the top 5 such key executives of the group and of the trustee‑manager of the relevant business trust in terms of amount of compensation,for services rendered by such a person in all capacities to the relevant business trust 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.

the total amount paid and to be paid pursuant to any such plan, agreement or arrangement to such persons, on an individual basis, did not and will not account for more than 1% of the profit before tax of the relevant business trust or, if the relevant business trust is part of a group, the group, in that financial year; and

the aggregate amount that was paid and the maximum aggregate amount that is to be paid to all such persons under all such plans, agreements or arrangements in that financial year are disclosed.

the average number of employees of the trustee-manager of the relevant business trust or, if the relevant business trust is part of a group, of the group and the trustee‑manager 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 trustee-manager of the relevant business trust or, if the relevant business trust is part of a group, of the group and the trustee‑manager 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, if possible, a breakdown of persons employed by activity and geographic location. Disclose information regarding the relationship between management and labour unions. If the trustee‑manager of the relevant business trust employs, or, if the relevant business trust is part of a group, the group and the trustee‑manager together employ, a significant number of temporary employees, disclose the average number of temporary employees in respect of the most recently completed financial year.Constituent Documents of the Trustee-Manager

the power of a director of the trustee-manager to vote on a proposal, arrangement or contract in which he or she is interested;

the borrowing powers exercisable by the trustee-manager (acting in its capacity as trustee‑manager of the relevant business trust) and how such borrowing powers may be varied;

the retirement or non-retirement of a director of the trustee‑manager under an age limit requirement; and

the number of units in the business trust, if any, required for the qualification of a director of the trustee‑manager.Fees and Charges

management fee;

performance fee (if applicable);

guarantee fee (if applicable);

any other fee or charge amounting to 0.1% or more of the value of the trust property of the relevant business trust.Where a fee or charge is expected to amount to 0.1% or more of the value of the trust property of the relevant business trust but is currently indeterminable, state that fact and explain why it cannot be determined currently.Part 8SUBSTANTIAL SHAREHOLDERS, DIRECTORS, KEY EXECUTIVES AND EMPLOYEES OF THE TRUSTEE‑MANAGER AND SUBSTANTIAL UNITHOLDERS OF THE RELEVANT BUSINESS TRUSTOptions on Units

the description and number of units covered by the option;

the exercise price;

the option purchase price (if any);

the period during which the option is exercisable; and

the expiration date of the option.

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, 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.Part 9INTERESTED PERSON TRANSACTIONS AND CONFLICT OF INTERESTSInterested Person Transactions

the nature of the transaction and the quantum involved;

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.

if that transaction has been completed or will be completed at or before the close of the offer, disclose whether or not the transaction has been or will be carried out on an arm’s length basis;

if that transaction will continue after the close of the offer, disclose —

whether or not the transaction has been carried out on an arm’s length basis; and

the procedure undertaken or which will be undertaken to ensure that such transaction will be carried out on an arm’s length basis; or

if that transaction has been proposed, disclose the procedure which will be undertaken to ensure that such transaction will be carried out on an arm’s length basis.

if that loan has been repaid or will be repaid at or before the close of the offer, disclose whether or not the loan was made on an arm’s length basis;

if that loan is to be repaid, whether partly or wholly, after the close of the offer, disclose —

whether or not the loan was made on an arm’s length basis; and

when the loan is intended or required to be repaid; or

if that loan has been proposed, disclose the procedure which will be undertaken to ensure that such loan will be made on an arm’s length basis.

the name of that entity;

the name of the director, controlling shareholder or controlling unitholder involved;

the nature and extent of his or her interest in that entity, and the extent to which he or she is involved in the management of that 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.Interests of Experts

is employed on a contingent basis by the trustee‑manager, or a subsidiary or subsidiary entity, of the relevant business trust;

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

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

In this Part, unless the context otherwise requires —“annual financial statements” means any annual financial statements of the relevant business trust or, where the relevant business trust is part of a group, any annual consolidated financial statements of the relevant business trust or any annual combined financial statements of the group;“auditor” or “auditors” includes, where the trustee-manager of the relevant business trust has engaged any auditor other than the auditors of the relevant business trust 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 trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust), or by any entity in the group; and

immediately prior to its acquisition by the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust), or by that entity, was held and controlled, whether directly or indirectly, by a person who controls the relevant business trust;“common control business trust” means a business trust that —

at the time of registration of the prospectus, had been acquired by the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust), or by any entity in the group; and

immediately prior to its acquisition by the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust), or by that entity, was held and controlled, whether directly or indirectly, by a person who controls the relevant business trust;“common control entity” means an entity that —

at the time of registration of the prospectus, had been acquired by the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust), or by any entity in the group; and

immediately prior to its acquisition by the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust) or by that entity, was held and controlled, whether directly or indirectly, by a person who controls the relevant business trust;“group” means the group of which the relevant business trust is a part;“interim financial statements” means any interim financial statements of the relevant business trust or, where the relevant business trust is part of a group, any interim consolidated financial statements of the relevant business trust or any interim combined financial statements of the group;“pro forma financial statements” means any pro forma financial statements of the relevant business trust or, where the relevant business trust is part of a group, of the group;“underlying financial statements”, in relation to any financial statements which have been restated pursuant to paragraph 8(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 trustee‑manager of the relevant business trust in the preparation of the annual financial statements of the business trust; or

where those annual financial statements have been restated pursuant to paragraph 8(b)(i) of this Part, under the body of accounting standards in accordance with which those annual financial statements have been restated,the person would have been treated, in the preparation of any consolidated financial statements of the relevant business trust 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.Audited Financial Information

in a case where the trustee-manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust) or, if the relevant business trust is part of a group, the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust) or any 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 3 most recently completed financial years of the relevant business trust 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 business trust or, if the relevant business trust is part of a group, the annual consolidated financial statements of the relevant business trust or the annual combined financial statements of the group for the 3 most recently completed financial years; or

where —

the relevant business trust has been in existence for less than 3 completed financial years or, if the relevant business trust is part of a group, neither the relevant business trust nor any entity in the group has been in existence for at least 3 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 business trust as at the end of the earliest of the 3 most recent completed financial years,the annual financial statements of the relevant business trust or, if the relevant business trust is part of a group, the annual consolidated financial statements of the relevant business trust or the annual combined financial statements of the group for each financial year beginning with the financial year in which —

the relevant business trust or, if the relevant business trust is part of a group, the relevant business trust or any 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 business trust,whichever is earlier; or

in any other case, the annual financial statements of the relevant business trust or, if the relevant business trust is part of a group, the annual consolidated financial statements of the relevant business trust for the 3 most recently completed financial years or, where the relevant business trust has been in existence for less than 3 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 2 of this Part;

a reference to the 3 most recently completed financial years in paragraphs 2 and 7 of this Part is to be construed as a reference to the 3 completed financial years immediately preceding the most recently completed financial year; and

a reference to the most recently completed financial year in paragraphs 2 and 5 of this Part is to be construed as a reference to the financial year immediately preceding the most recently completed financial year.

the relevant business trust and, if the trustee-manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust) had acquired any common control business between the beginning of the period comprising the 3 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 business trust is part of a group, the group and, if the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust) or any 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 3 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), 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 2 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 2 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 or years 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 or years beginning on or after 1 January 2018, if any, that are prepared in accordance with the SFRS(I)s.

the Singapore Standards on Auditing (called in this Part SSA), the International Standards on Auditing (called in this Part ISA), or the US Generally Accepted Auditing Standards (called in this Part US GAAS);

any body of auditing standards which is not materially different from any body of auditing standards mentioned in sub‑paragraph (a) to the extent applicable to the audit of the annual financial statements; or

such other body of auditing standards as may be approved in any particular case by the Authority.

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 business trust 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 8(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;

a statement that the underlying financial statements have been audited in accordance with the relevant auditing standards;

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), (d) and (e) 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 interim financial statements to be provided under paragraph 17 of this Part must cover at least the first 3 months of the current financial year;

the interim financial statements must be reviewed by the auditors of the relevant business trust but need not be audited; and

the fact that the interim financial statements have only been reviewed but not audited must be stated.

the interim financial statements to be provided under paragraph 17 of this Part must cover at least the first 6 months of the current financial year;

the interim financial statements must be reviewed by the auditors of the relevant business trust but need not be audited; and

the fact that the interim financial statements have only been reviewed but not audited must be stated.

the interim financial statements to be provided under paragraph 17 of this Part must cover at least the first 9 months of the most recently completed financial year;

the interim financial statements for at least the first 3 months of the most recently completed financial year must be audited;

the interim financial statements for the remaining months of the period covered by the interim financial statements mentioned in sub‑paragraph (a) must be reviewed by the auditors of the relevant business trust but need not be audited; and

the fact that the interim financial statements for the remaining months of the period covered by the interim financial statements mentioned in sub‑paragraph (a) have only been reviewed but not audited must be stated.

in the case where the interim financial statements relate to a period beginning on or after 1 January 2018 and the audited financial statements for the most recently completed financial year provided under paragraph 2 of this Part are prepared in accordance with the FRS, be prepared in accordance with the SFRS(I)s; and

in any other case, be prepared in a format similar to the format of the audited financial statements provided under paragraph 2 of this Part.

comparative figures (other than balance sheet figures) for the same period in the preceding financial year in respect of the relevant business trust or, if the relevant business trust is part of a group, of the group, unless annual financial statements of the relevant business trust or group, as the case may be, have not been provided for the preceding financial year;

selected note disclosures that explain any event or change which is significant to the understanding of any change in the financial position and results of the relevant business trust or, if the relevant business trust is part of a group, of the group since the last annual reporting date.

a report by the auditors of the relevant business trust on the audit of the interim financial statements; or

if the interim financial statements are not audited, a report by the auditors on the review of the interim financial statements.Pro Forma Financial Information

the trustee-manager of the relevant business trust (acting in its capacity as trustee-manager of the relevant business trust) or, if the relevant business trust is a part of a group, the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust) or any entity in the group, has —

acquired or disposed of any asset or any entity or 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 the 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 business trust 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 business trust 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 business trust or, if the relevant business trust is part of a group, of the relevant business trust or of any entity or any other business trust in the group, has occurred during the period between the end of the most recently completed financial year and the date of the registration of the prospectus by the Authority, provide pro forma financial statements for the most recently completed financial year and, if interim financial statements of the relevant business trust or of the group have been included in the prospectus, for the period covered by the interim financial statements.

was made in the ordinary course of business by the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust) or, if the relevant business trust is a part of a group, the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust) or any entity in the group;

was made in relation to —

a new production line;

construction-in-progress; or

any other machinery or equipment; and

has been disclosed under paragraph 1(e) or (f) of Part 5 or paragraph 8 of Part 6 of this Schedule.

for the most recently completed financial year; and

where any interim financial statements have been provided (whether under paragraph 17 of this Part or otherwise), for the period covered by the interim financial statements,as if the acquisition, disposal or significant change had occurred at the beginning of the most recently completed financial year.

as at the end of the most recently completed financial year as if the acquisition, disposal or significant change had occurred at the end of that financial year; and

where any interim financial statements have been provided (whether under paragraph 17 of this Part or otherwise), as at the end of the period covered by the interim financial statements, as if the acquisition, disposal or significant change had occurred at the end of the period.

for the most recently completed financial year, if the asset, entity, business or business trust that is the subject of the acquisition, disposal, or agreement for acquisition or disposal was inactive for the whole of that financial year; and

for the period covered by the interim financial statements (if applicable), if the asset, entity, business or business trust was inactive for the whole of the period covered by the interim financial statements.

an asset is inactive if it is not being used in the course or furtherance of a business;

a business is inactive if —

it has not commenced; or

it is dormant; and

an entity or a business trust is inactive if it is dormant.

that they are prepared for illustrative purposes only and based on certain assumptions, after making certain adjustments, to show —

what the financial results and cash flows of the relevant business trust or the group, as the case may be, for the most recently completed financial year and, where applicable, the period covered by the interim financial statements would have been, if the acquisition, disposal or significant change had occurred at the beginning of that financial year; and

what the financial position of the relevant business trust or the group, as the case may be, would have been —

as at the end of the most recently completed financial year, if the acquisition, disposal or significant change had occurred at the end of that financial year; and

where applicable, as at the end of the period covered by the interim financial statements, if the acquisition, disposal or significant change had occurred at the end of that period;

that because of their nature, they may not give a true picture of the actual financial position or results of the relevant business trust or the group, as the case may be;

the basis upon which they are prepared, including the source of each item of information; and

any material adjustment made to any information used in the preparation of the pro forma financial statements and the reason for making that adjustment.

identify each asset, entity, business or business trust mentioned in paragraph 24(a)(i) and (ii) of this Part;

provide a statement that the pro forma financial statements included in the prospectus have been properly prepared from financial statements relating to —

the assets, entities, businesses and business trusts in the group; and

the assets, entities, businesses and business trusts mentioned in paragraph 24(a)(i) and (ii) of this Part;

provide a statement —

that the financial statements relating to the assets, entities, businesses and business trusts mentioned in paragraph 24(a)(i) and (ii) of this Part (each being an asset, an entity, a business or a business trust which has been or will be acquired by the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust) or any entity in the group) which were used in the preparation of the pro forma financial statements were prepared in accordance with the SFRS(I)s, IFRS or US GAAP; or

where the financial statements relating to any asset, entity, business or business trust mentioned in paragraph 24(a)(i) and (ii) of this Part (being an asset, an entity, a business or a business trust which has been or will be acquired by the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust) or any entity in the group) which were used in the preparation of the pro forma financial statements were not prepared in accordance with any body of accounting standards mentioned in sub‑paragraph (i), in respect of each such asset, entity, business or business trust —

that the financial statements relating to that asset, entity, business or business trust were restated in accordance with any body of accounting standards mentioned in sub‑paragraph (i);

that the financial statements relating to that asset, entity, business or business trust were prepared in accordance with such other body of accounting standards as may be approved in any particular case by the Authority; or

if no material adjustments are required to restate the financial statements relating to that asset, entity, business or business trust in accordance with any body of accounting standards mentioned in sub‑paragraph (i), that no material adjustments would be required to restate those financial statements to be in accordance with that body of accounting standards,and that the financial statements of all other assets, entities, businesses or business trusts mentioned in paragraph 24(a)(i) and (ii) of this Part (each being an asset, an entity, a business or a business trust which has been or will be acquired by the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust) or any entity in the group) which were used in the preparation of the pro forma financial statements were prepared in accordance with a body of accounting standards mentioned in sub‑paragraph (i); and

state, in respect of each of the financial statements relating to the assets, entities, businesses and business trusts mentioned in paragraph 24(a)(i) and (ii) of this Part (each being an asset, entity, business or business trust which has been or will be acquired by the trustee‑manager of the relevant business trust (acting in its capacity as trustee‑manager of the relevant business trust) or any entity in the group) which were used in the preparation of the pro forma financial statements, the body of accounting standards that was adopted in the preparation of the financial statements and, where the financial statements have been restated pursuant to sub‑paragraph (c)(ii)(A), the body of accounting standards in accordance with which the financial statements have been restated.

state the body of auditing standards that was adopted by the auditors in the audit of the financial statements; and

provide a statement identifying the auditors who audited the financial statements, together with the membership or memberships of each auditor in a professional body.

a statement that the audit reports for the financial statements mentioned in paragraph 35 of this Part do not contain any material qualification; or

if any of those audit reports contains any material qualification, modification or disclaimer, a statement —

setting out in full the qualification, modification or disclaimer; and

providing the reason for the qualification, modification or disclaimer.

the pro forma financial statements have been properly prepared —

on the basis stated in paragraph 31(c) of this Part; and

where the pro forma financial statements have been provided for any reason mentioned in paragraph 24(a) of this Part, in accordance with the matters mentioned in the statements under paragraph 32(b) and (c) of this Part; and

each material adjustment made to the information used in the preparation of the pro forma financial statements is appropriate for the purpose of preparing such financial statements, and is in accordance with —

generally accepted auditing standards in Singapore; or

such other auditing standards as may be approved in any particular case by the Authority.

in the case of annual financial statements, be —

made up to the date to which the audited financial statements of the relevant business trust or the group for the most recently completed financial year have been made up; and

prepared in the format similar to the format of the audited financial statements for the most recently completed financial year provided under paragraph 2 of this Part; and

in the case of interim financial statements, be —

made up to the date to which the interim financial statements of the relevant business trust or the group have been made up; and

prepared in the format similar to the format of the interim financial statements provided under paragraph 17 of this Part.

the pro forma financial statements for the most recently completed financial year need not be provided under paragraph 24 of this Part; and

the reference to the most recently completed financial year in paragraphs 24 to 31 and 38 is to be construed as a reference to the financial year immediately preceding the most recently completed financial year.Change in Accounting Policies

any of the unitholders of the relevant business trust have pre‑emptive purchase rights; and

the exercise of the rights by the unitholder is restricted, withdrawn or waived,indicate the reasons for such restriction, withdrawal or waiver, the beneficiary of such restriction, withdrawal or waiver, if any, and the basis for the offer price.

the annual highest and lowest market prices for the 3 most recently completed financial years or, if such units or derivatives of units are listed for quotation or quoted on the approved exchange or overseas exchange for less than 3 completed financial years, for each financial year since the date on which the units or derivatives of units are so listed or quoted;

the highest and lowest market prices for each financial quarter of the 2 most recently completed financial years and any subsequent financial quarters before the date of lodgment of the prospectus or, if the units or derivatives of units are listed for quotation or quoted on the approved exchange or overseas exchange for less than 2 completed financial years, for each financial quarter from the date on which the units or derivatives of units are so listed or quoted, to the latest practicable date;

the highest and lowest market prices for each of the last 6 months before the date of lodgment of the prospectus or, if the units or derivatives of units are listed for quotation or quoted on the approved exchange or overseas exchange for less than 6 months, for each month from the date on which the units or derivatives of units are so listed or quoted, to the latest practicable date;

the closing market prices on the last trading day before the announcement of the offer and (if different) on the latest practicable date.

indicate whether the units or derivatives of units are registered units or bearer units, provide the number of units or derivatives of units to be issued and made available to the market for each class of unit or derivative of unit and, where applicable, state the minimum and maximum offer prices;

describe any coupon; and

describe the arrangement for transfer and any restriction on the free transferability of the units or derivatives of units.

if subscription warrants or rights are offered —

provide a description of and state the amount of units or derivatives of units, as the case may be, which will be issued pursuant to the exercise of such warrants or rights;

state the amount of warrants or rights outstanding;

disclose the provisions for changes to or adjustments in the exercise price;

state the period during which and the price at which the warrants or rights are exercisable; and

disclose any other material terms of such warrants or rights; (b)where convertible units or rights to purchase units to be offered are subject to redemption or call —

describe the conversion terms of the units or material terms of the unit purchase rights, including whether the right to convert into or purchase the units will be forfeited unless it is exercised before the date specified in the notice of redemption or call;

state the expiration or termination date of the rights;

state the kind, frequency and timing of notice of the redemption or call, including where the notice will be published; and

in the case of bearer units, state that investors are responsible for making arrangements to prevent loss of the right to convert or purchase in the event of redemption or call.Plan of Distribution

units or derivatives of units in the relevant business trust which are of the same class are subscribed for or placed privately; or

units or derivatives of units in the relevant business trust which are of other classes are created for public or private placing,provide details of the nature of such subscriptions or placings and of the number and characteristics of the units or derivatives of units to which they relate.

the name and address of the person (not being the trustee‑manager of the relevant business trust acting in its capacity as trustee‑manager of the relevant business trust) offering to sell the units or derivatives of units in the relevant business trust, as the case may be, and the nature of any position, office or other material relationship that such person has had with the trustee‑manager of the relevant business trust or, if the relevant business trust is part of a group, with the group or the trustee‑manager within the period of 3 years before the date of lodgment of the prospectus;

the number and class of units or derivatives of units, as the case may be, being offered by the person, and the percentage of the existing and the enlarged equity that such units constitute;

the number and percentage of the units or derivatives of units, as the case may be, in the relevant business trust for each class of units or derivatives of units, as the case may be, in which the person has an interest, whether direct or deemed, both as of the latest practicable date and immediately after the offer.Dilution

the number of units issued and fully paid;

the number of units issued but not fully paid;

a reconciliation of the number of units outstanding at the beginning and end of the most recently completed financial year.

the amount of such increase in unitholders’ equity and, where appropriate, the duration of the undertaking;

the categories of persons having preferential subscription rights for such additional portions of unitholders’ equity; and

the terms, arrangements and procedures for the unit issue corresponding to such portions.

the identity of that person;

a description of and the amount of units covered by the option;

the purchase price of the option, if any;

the exercise price; and

the period during which the option is exercisable,or an appropriate statement that there are no such securities or securities‑based derivatives contracts.

all the unitholders of the relevant business trust;

all the unitholders of the relevant business trust or the holders of securities or securities‑based derivatives contracts of any entity in a group, if the relevant business trust is part of such group; or

employees of the trustee‑manager of the relevant business trust or, if the relevant business trust is part of a group, of any entity in the group or the trustee‑manager of the relevant business trust under an employee’s investment scheme,it will be sufficient to record that fact without giving names.

the registration number of the relevant business trust, if applicable;

a summary of the material provisions of the trust deed of the relevant business trust with respect to —

the rights, preferences and restrictions attaching to each class of units;

any change in unitholders’ equity;

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

any circumstances under which the trustee‑manager of the relevant business trust may be indemnified out of the trust property of the relevant business trust;

any circumstances under which the trustee‑manager of the relevant business trust may exclude liability in relation to the carrying out of its duties with respect to the relevant business trust;

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

the removal of the trustee-manager of the relevant business trust and the appointment of a new trustee‑manager of the relevant business trust; and

any change in the fees and charges payable to the trustee‑manager of the relevant business trust.

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 trust deed of the relevant business trust;

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 the directors of the trustee‑manager of the relevant business trust 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 business trust is not part of a group, the audited financial statements of the relevant business trust for each of the financial years for which audited financial statements of the relevant business trust have been included in the prospectus;

if the relevant business trust is part 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 business trust have been included in the prospectus;

if the relevant business trust is part of a pro forma group and pro forma financial statements have been included in the prospectus, the respective audited financial statements of the entities, businesses or business trusts in the pro forma group (being entities, businesses or business trusts which have audited financial statements), other than the entities, businesses or business trusts mentioned in sub‑paragraph (f), for the financial year in respect of which pro forma financial statements have been included in the prospectus;

any interim financial statements of the relevant business trust, group or pro forma group, as the case may be, which are included in the prospectus, whether or not pursuant to Part 10 of this Schedule;

in the case of a business trust constituted in Singapore, all notes, reports or information relating to the financial statements mentioned in sub‑paragraphs (e), (f), (g) and (h) which are required to be prepared under the Business Trusts Act;

where the financial statements mentioned in this paragraph have been restated pursuant to paragraph 8(b)(i) or 32(c)(ii)(A) of Part 10 of this Schedule, the restated annual financial statements and the audited annual financial statements which form the basis for the restated annual financial statements.