If the actual performance fails to meet the guarantee, the listed issuer must disclose the following in an announcement and in its next annual report:
(1) the shortfall and any adjustment in the consideration for the transaction;
(2) whether the connected person has fulfilled its obligations under the guarantee;
(3) whether the listed issuer's group has exercised any option to sell the company or business back to the connected person or other rights it held under the terms of the guarantee, and the reasons for its decision; and
(4) the independent non-executive directors' opinion on:
(a) whether the connected person has fulfilled its obligations; and
(b) whether the decision of the listed issuer's group to exercise or not to exercise any options or rights set out in rule 14A.63(3) is fair and reasonable and in the interests of the shareholders as a whole.