Section 21

offerings of securities not included in a prospectus filed by the reporting entities with the Authority;

(e}

waivers of corporate ethics and conduct regulations for officers, directors and other key employees;

(fJ material modification to rights of security holders;

(g}

departure of any of the senior management of the reporting entities

(or persons in equivalent positions);

(h}

notices that reliance on a prior audit is no longer permissible, or that the auditor does not consent to the use of his report in a filing under the

Order;

(i}

definitive agreement that is material to the reporting entities

(negotiations of agreements would be excluded from this requirement unless and until a definitive agreement is entered into);

(j}

any loss or gain of a material client or contract;

(k}

any material write-offs, restructurings or impairments;

(l}

any material change in accounting policy or estimates;

(m}

movement or de-listing of the securities of the reporting entities from one quotation system or securities exchange to another;

(n}

changes in rating agency decisions and other rating agency contacts; and

(o}

any other material events.