Offer document disclosure requires full material information and written, unrevoked expert consent before including expert statements. An offer document for securitised debt instruments must contain all material information that is true, fair and adequate for informed investor decisions and disclose matters in Schedule V. No statement purporting to be made by an expert may be included unless the expert has given written consent to the statement as included, has not revoked that consent prior to filing, and the offer document states that such consent has been given and not withdrawn; 'expert' is defined by reference to the Companies Act.