Guiding lines:

26. APPENDICES

Examples of appendices:

• Organization chart.

• Background information about the board of directors and management team (CVs).

• Technical information.

• Sales promotion material.

• Tests and trials that have been carried out.

• Orders.

• A list of current shareholders and the effects of any convertible and option programs.

• Marketing research and comments from a third party.

• Marketing plan.

• Revised annual reports for the last three years.

• Income statements and balance sheets and cash flow reports for the last three months.

• Income and balance sheet forecasts and cash flow projections for the current financial year.

• Action plan, problem solving.

• Detailed financial history of the company for the last three (to five) years. Detailed financial projections for the next three (to five) years, by month at least for the first year. These should include income statements, cash flow budgets and balance sheets.

• Estimates for the projections with regard to sales, product costs, overhead, depreciation and interest.

• The most important financial and commercial prerequisites on which the projections are based, e.g. market share, investments in fixed assets, capacity utilisation, interest rates, exchange rates and payment patterns for customers and suppliers.

• Shareholder agreements.

• Articles of association.

• Registration certificate.