Some advisers have not fully appreciated the philosophy of the
Code, the rights it creates for shareholders, and/or the important
role of the voting or offeree shareholders in the process. The
Panel considers some advisers need to improve the balance and
quality of their reports.
Advisers should not assume that because they have been
approved as an independent adviser in the past, that they will
necessarily be approved again. This will depend to a significant
extent on how they fulfill their responsibilities under the Code.
The Panel will continue to monitor independent advisers’ reports
and comment on these where it considers this necessary. The
quality of previous reports will be taken into account when
approving new appointments. However, no adviser previously
approved by the Panel would subsequently be considered
unsuitable for appointment without the opportunity to make
submissions to the Panel.
| THE PANEL’S VIEW – DIRECTORS
|
The independent directors of the target or allotting company also
have important responsibilities in the process of independent
adviser reports. From some of the reports it has seen, the Panel
believes that not all independent company directors appreciate
the extent of those responsibilities.
Directors need to ensure that the appointed adviser is given all
the information necessary to provide a comprehensive report.
They should, in the course of reviewing the independent
adviser’s draft report, satisfy themselves that it is sufficiently
comprehensive and covers all the relevant issues.
| AIMS OF THE GUIDANCE NOTE
|
The Guidance Note is to assist independent advisers approved by
the Panel to prepare a report under rules 18, 21 or 22 of the Code or
under a class exemption or specific exemption granted by the Panel.
The Guidance Note is an aide memoire. It is not a prescription
by the Panel on the matters an independent adviser must address
in any report prepared for the purposes of the Code. It should not
be regarded as definitive and may be amended by the Panel from
time to time.
The adviser is required to assess the “merits” of the particular
offer (takeover), acquisition (share transfer or buyback), or