Auditor reports requirement: prospectus must include audited profit, loss, asset and dividend histories over preceding years.

Rule 4 mandated prospectus disclosure of auditors' reports on profits and losses and assets and liabilities, including dividend particulars by class and, where accounts were not made up for part of the period, interim accounts with auditors' certification; reports had to identify non recurring items and specify combined or separate treatment of subsidiary results as they affected members of the issuer.

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