131

The Takeover Board shall set out additional provisions relating to:

1. the announcement of an offer prior to its publication;
2. the contents and the publication of the prospectus as well as the conditions to which an offer can be subjected;
3. the rules of fairness applicable to public takeover offers;
4. the review of the offer by an audit firm licensed by the Federal Audit Oversight Authority in accordance with Article 9a paragraph 1 AOA¹or a securities firm;
5. the offer period and any extension thereof, the conditions under which the offer may be withdrawn or modified and the period within which a seller may withdraw;
6. actions in concert with third parties;
7. its procedures.