(2) The issuer must disclose in the offer documents that:
(a) the debt securities cannot be sold to non-specified investors before the end of the seasoning period;
(b) the issuer may offer additional debt securities to non-specified investors through one or more re-taps and the aggregate principal amount of the offers through such re-taps will not exceed such amount specified in the Securities and Futures (Offers of Investments) (Exemption for Offers of Post-Seasoning Debentures) Regulations 2016;
(c) the issuer undertakes to immediately disclose information which may have a material effect on the price or value of its debt securities or on an investor's decision whether to trade in such debt securities; and
(d) the issuer complies with the eligibility criteria in Rule 318.