a. The disclosure materials sent to security holders may contain the summarized financial information required by Item 1010(c) instead of the financial information required by Item 1010(a) and (b). In that case, the financial information required by Item 1010(a) and (b) must be disclosed directly or incorporated by reference in the Schedule 13E-3. If summarized financial information is sent to security holders, instructions on how more complete financial information can be obtained must be disclosed. If the summarized financial information is prepared on the basis of a comprehensive body of accounting principles other than U.S. GAAP or IFRS as issued by the IASB, the summarized financial information must be accompanied by a reconciliation to U.S. GAAP in accordance with Item 17 of Form 20-F.

b. If the financial statements required are prepared on the basis of a comprehensive body of accounting principles other than U.S. GAAP or IFRS as issued by the IASB, a reconciliation to U.S. GAAP in accordance with Item 17 of Form 20-F must be provided.

c. The filer may incorporate by reference financial statements contained in any document filed with the SEC, solely for the purposes of this schedule, if:

1. the financial statements substantially meet the requirements of this Item;

2. an express statement is made that the financial statements are incorporated by reference;

3. the matter incorporated by reference is clearly identified by page, paragraph, caption or otherwise; and

4. if the matter incorporated by reference is not filed with this Schedule, an indication is made where the information may be inspected and copies obtained.