(1)In addition to the information specified by listing rules or required by the competent authority as a condition of the admission of any securities to the Official List any listing particulars submitted to the competent authority under section 144 above shall contain all such information as investors and their professional advisers would reasonably require, and reasonably expect to find there, for the purpose of making an informed assessment of—
(a)the assets and liabilities, financial position, profits and losses, and prospects of the issuer of the securities; and
(b)the rights attaching to those securities.
(2)The information to be included by virtue of this section shall be such information as is mentioned in subsection (1) above which is within the knowledge of any person responsible for the listing particulars or which it would be reasonable for him to obtain by making enquiries.
(3)In determining what information is required to be included in listing particulars by virtue of this section regard shall be had—
(a)to the nature of the securities and of the issuer of the securities;
(b)to the nature of the persons likely to consider their acquisition;
(c)to the fact that certain matters may reasonably be expected to be within the knowledge of professional advisers of any kind which those persons may reasonably be expected to consult; and
(d)to any information available to investors or their professional advisers by virtue of requirements imposed under section 153 below or by or under any other enactment or by virtue of requirements imposed by a recognised investment exchange for the purpose of complying with paragraph 2{2)(b) of Schedule 4 to this Act.