The European Union -

1. If the company's consolidated annual accounts (or the annual accounts of its entity, if required to be provided) do not give a true and fair view of the assets and liabilities, financial position and profits and losses, more detailed and / or additional information must be given.

2. Provide information in respect of the matters listed below relating to each undertaking in which the company holds (directly or indirectly) on a long term basis an interest in the capital likely to have a significant effect on the assessment of the company's own assets and liabilities, financial position or profits and losses:

1. the name and address of the registered office;

2. the field of activity;

3. the proportion of capital held;

4. the issued capital;

5. the reserves;

6. the profit or loss arising out of ordinary activities, after tax, for the last financial year;

7. the value at which the company shows in its accounts the interest held;

8. any amount still to be paid up on shares held;

9. the amount of dividends received in the course of the last financial year in respect of shares held; and

10. the amount of the debts owed to and by the company with regard to the undertaking.

The items of information listed above must be given in any event for every undertaking in which the company has a direct or indirect participating interest, if the book value of that participating interest represents at least 10% of the consolidated net assets (or capital and reserves of the company's own accounts, if required to be provided) or accounts for at least 10% of the consolidated net profit or loss of the group (or the company's own accounts, if required to be provided).

The information required by (e) and (f) above may be omitted where the undertaking in which a participating interest is held does not publish annual accounts.

With the permission of the host country regulator, the information required by (d) to (j) above may be omitted if the annual accounts of the undertakings in which the participating interests are held are consolidated into the group annual accounts or if the value attributable to the interest under the equity method is disclosed in the annual accounts, provided that the omission of the information is not likely to mislead the public with regard to the facts and circumstances, knowledge of which is essential for the assessment of the security in question.

With the permission of the host country regulator, the information provided for under points (g) and (j) may be omitted if such omission does not mislead investors.

3. Provide individual details relating to the undertakings not referred to in item 2., above, in which the issuer holds at least 10% of the capital. The name and registered office of the undertaking and the proportion of the capital held may be omitted when they are of negligible importance.

4. When the document includes consolidated annual accounts, provide disclosure:

1. of the consolidation principles applied (which must be described explicitly where such principles are not consistent with generally accepted accounting principles in the host country);

2. of the names and registered offices of the undertakings included in the consolidation, where that information is important for the purpose of assessing the assets and liabilities, the financial position and the profits and losses of the company. It is sufficient to distinguish them by a symbol in the list of undertakings of which details are required in item C.2 above; and

3. for each of the undertakings referred to in (b) above:
   (i)the total proportion of third-party interest, if annual accounts are wholly consolidated;

   (ii) the proportion of the consolidation calculated on the basis of interests, if consolidation has been effected on a pro rata basis.