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<h1>Change of objects for prospectus-raised funds requires a special resolution by postal ballot with prescribed disclosures.</h1> When a company has unutilised funds raised by prospectus it may not alter the objects for which those funds are to be applied unless a special resolution is passed by postal ballot; the resolution notice must disclose total receipts, amounts utilised, unutilised balance, particulars and justification of the proposed change, amount to be applied to new objects, estimated impact on earnings and cash flow, other material information for informed voting, and the place to obtain the notice, with simultaneous advertisement and placement on the company website.