Share transfer offer disclosure form requires company IDs, capital and director holdings, valuation, funding sources, and auditor certification. Form 35A requires identification of transferor and transferee companies, capital structure details, and disclosure of directors' shareholdings in both companies. It mandates full particulars of the price or consideration (including non cash allotments), the basis of valuation, form of consideration, and sources of funds for cash payments. Directors must state reasons for recommending acceptance and disclose their interests. Required attachments include details of directors' prior transfers, valuation statements, an auditor's certificate, and a statement on availability of cash; the form requires authorised board resolution, declaration and digital signature.