Special Investigating Units and Special Tribunals Act, 1996
R 385
Companies Act, 2008 (Act No. 71 of 2008)RegulationsCompanies Regulations, 2011Chapter 4 : Offerings of Company SecuritiesPart C : Items required to be included in a Prospectus75. Report by directors as to material changes |
Section 3, Paragraph 2 of every prospectus must be a report by the directors of the company setting out any material change in the assets or liabilities of the company or any subsidiary that have occured between—
(a) | the end of the financial year of the company, or any subsidiary of the company, in respect of which it's most recent annual financial statements report; and |
(b) | the date of the prospectus. |