Apart from meeting the disclosure requirements as specified in the SEBI lines discussed earlier, the following disclosures should also be suitably made:
• The particulars of syndicate members along with the details of registrars, bankers to the issue and so on.
The following statement under the basis for issue price:
• The issue price has been determined by the issuer in constitution with the book runner(s) on the basis of the assessment of market demand for the offered securities by way of book building:
• The following accounting ratios should be given under the basis for issue price for each of me accounting periods for which the financial information is given:
1. .EPS, pre-issue for the last 3 years (as adjusted for changes in capital).
2. P/E pre-issue.
3. Average return on net-worth in the last 3 years,
4. Net asset value per share based on last balance sheet.
5. Comparison of all the above accounting ratios of the issuer company with (i) industry average and (ii) those of the peer group, that is, companies of comparable size in the same industry. The source from which industry average and accounting ratios of the peer group has been taken should also be indicated.
6. The accounting ratios disclosed in the offer document should be calculated after giving effect to the consequent increase of capital on account of compulsory conversions outstanding as well as on the assumption that the options outstanding to subscribe for additional capital would be exercised.