Where any of the relative figures computed on the bases set out in Rule 1006 exceeds 5%, an issuer must, after terms have been agreed, immediately announce the following:
(1) Particulars of the transaction, including the name of any company or business, where applicable.
(2) A description of the trade carried on, if any.
(3) The aggregate value of the consideration, stating the factors taken into account in arriving at it and how it will be satisfied, including the terms of payment. In the case of financial assistance, the aggregate value of the financial assistance and any interest payable on the financial assistance.
(4) Whether there are any material conditions attaching to the transaction including a put, call or other option and details thereof.
(5) The value (book value, net tangible asset value and the latest available open market value) of the assets being acquired or disposed of, and in respect of the latest available valuation, the value placed on the assets, the party who commissioned the valuation and the basis and date of such valuation.
(6) In the case of a disposal, the excess or deficit of the proceeds over the book value, and the intended use of the sale proceeds. In the case of an acquisition, the source(s) of funds for the acquisition.
(7) The net profits attributable to the assets being acquired or disposed of. In the case of a disposal, the amount of any gain or loss on disposal.
(8) The effect of the transaction on the net tangible assets per share of the issuer for the most recently completed financial year, assuming that the transaction had been effected at the end of that financial year.
(9) The effect of the transaction on the earnings per share of the issuer for the most recently completed financial year, assuming that the transaction had been effected at the beginning of that financial year.
(10) The rationale for the transaction including the benefits which are expected to accrue to the issuer as a result of the transaction.
(11) Whether any director or controlling shareholder has any interest, direct or indirect, in the transaction and the nature of such interests.
(12) Details of any service contracts of the directors proposed to be appointed to the issuer in connection with the transaction.
(13) The relative figures that were computed on the bases set out in Rule 1006.