An Offeror and the Offeree company shall make the following documents available for review: 1. Offer Document and its attachments. 2. The recommendation of the Board of Directors of the Offeree company concerning the Offer. 3. The Company Contracts of the Offeror company and the Offeree company and any other similar documents. 4. The audited financial statements of the Offeror company and the Offeree company for the three years preceding the Acquisition Offer, if any. 5. Any report, letter, evaluation or other document that was presented or referred to in the Offer Document. 6. Any document that serves as evidence for an irrevocable commitment to accept the Offer. 7. Documentation of the financial arrangements regarding financing the offer if such arrangements were set out in the Offer Document. 8. Any other documents required by the Authority. The Offer Document shall clarify the place in which such documents shall be available for review.