S.L. 370.4 ст. 8Interpretation of provisions relating to prospectus.

For the purposes of these regulations:

(a) the term "expert" includes engineer, valuer, accountant and any other person whose profession gives authority to a statement made by him;

(b) a statement included in a prospectus shall be deemed to be untrue if it is misleading, inaccurate or inconsistent in the form and context in which it is included; and

(c) a statement shall be deemed to be included in a prospectus if it is contained therein or in any document appearing on the face thereof or by reference incorporated therein or issued therewith.