Connected Transactions . The details of relationship as specified, and Nature and Scope of Interests of Related Persons w ill be disclosed in such information memorandum. 3. General Characteristics of the

the first paragraph shall be based upon the factors specified in Clause 14. In case of intentional or gross negligent violation which causes the violator to obtain ill gotten gain or causes damages to

accounting is largely transaction-focused and ill-equipped to capture the intangible drivers that increasingly underpin value creation in the modern economy. The so- called ‘value gap’ between more traditional