Disclosure obligations ensure offer documents furnish all material information, imposing layered statutory and board-mandated requirements. Regulation 5 requires the offer document for public debt issues to contain all disclosures material to a subscriber's investment decision, where 'material' means anything likely to impact that decision. The issuer and lead merchant banker must ensure inclusion of statutory company-law disclosures, the items specified in Schedule I, and any additional disclosures the Board may require, creating baseline and supplementary disclosure obligations for debt security offerings.