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Part II
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There follows a discussion of several disclosure matters that may bear on a company's disclosure obligations in a host country, which are not addressed by the disclosure standards contained in Part I. In addition to an explanation of the concept of materiality in various countries, Part II includes disclosure matters that relate to specific industries, that are only required in a few countries or with respect to which there is such wide variation in the type of information required, that companies are advised to look to the specific requirements of the host country. The information in Part II relates only to certain countries for illustrative purposes. Other countries that permit use of the International Disclosure Standards in offerings and listings may have their own schedule of Part II information that should be consulted by the company before filing an offering or listing document.
II. Incorporation By Reference
IV. Projections And Forward Looking Information
V. Specialized Industries Outside The Scope Of The Standards
VII. Responsibility Statements
VIII. Cover Page Disclosure And Undertakings
IX. Enforceability Of Civil Liabilities
X. Indemnification Of Directors And Officers
XI. Ratio Of Earnings To Fixed Charges
XII. Separate Financial Information
XIII. Supplementary Information
XV. Certificates Representing Shares
XVI. Derivatives And Market Risk
XVII. Restatement Of Financial Statements
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International Disclosure Standards for Cross-Border Offerings and Initial Listings by Foreign Issuers
