Variation of prospectus objects requires shareholder special resolution via postal ballot with full disclosure and Form PAS 1 notice. If a company has unutilised proceeds raised by prospectus, it may not vary contracts or alter prospectus objects except by a special resolution passed via postal ballot; the notice must disclose original objects, total funds raised, utilisation to date, extent of achievement, unutilised amount, particulars and justification of variation, timeframe for new objects, clause wise details, new risk factors and other information necessary for shareholders. The notice must be advertised in Form PAS 1 concurrently with postal ballot dispatch and placed on the company's website, if any.