Prospectus - SBM Offshore

3. IMPORTANT INFORMATION
Potential investors are expressly advised that an investment in the Rights and the Offer Shares entails certain
risks and that they should therefore carefully review the entire contents of this Prospectus. Furthermore, before
making an investment decision with respect to any of the Rights or the Offer Shares, potential investors should
consult their stockbroker, intermediary, bank manager, lawyer, auditor or other financial, legal and tax advisers
and carefully review the risks associated with an investment in the Rights or the Offer Shares and consider
such an investment decision in light of the potential investor's personal circumstances.
3.1 Responsibility statement
Potential investors should only rely on the information contained in this Prospectus and any supplement to this
Prospectus within the meaning of article 5:23 of the Dutch Financial Supervision Act.
Potential investors should not assume that the information in this Prospectus is accurate as of any date other
than the date of this Prospectus. No person is or has been authorised to give any information or to make any
representation in connection with the Offering, other than as contained in this Prospectus. If any information or
representation not contained in this Prospectus is given or made, that information or representation may not be
relied upon as having been authorised by the Company, or any of its respective affiliates. The delivery of this
Prospectus at any time after the date of this Prospectus will not, under any circumstances, create any
implication that there has been no change in the Group's affairs since the date of this Prospectus or that the
information in this Prospectus is correct as of any time since its date.
This Prospectus is made available by the Company. The Company accepts responsibility for the information
contained in this Prospectus. The Company declares that, having taken all reasonable care to ensure that such
is the case, the information contained in this Prospectus is, to the best of its knowledge, in accordance with the
facts and contains no omission likely to affect its import.
No representation or warranty, express or implied, is made or given by or on behalf of the Joint Global
Coordinators or HAL or any of their affiliates or any of their respective directors, officers or employees or any
other person, as to the accuracy, completeness or fairness of the information or opinions contained in this
Prospectus, or incorporated by reference herein, and nothing contained in this Prospectus, or incorporated by
reference herein, is, or shall be relied upon as, a promise or representation by the Joint Global Coordinators or
HAL or any of their affiliates as to the past or future.
None of ING and Morgan Stanley in their capacity as Joint Global Coordinators, HAL in its capacity as
underwriter, or ABN AMRO in its capacity as Subscription, Listing and Paying Agent for the Offering, accept
any responsibility whatsoever for the contents of this Prospectus nor for any other statements made or
purported to be made by either themselves or on their behalf in connection with SBM Offshore, the Offering or
the Offer Securities. Accordingly, ING, Morgan Stanley, HAL and ABN AMRO disclaim all and any liability,
whether arising in tort or contract or otherwise in respect of this Prospectus and/or any such statement.
This Prospectus will be published in English only. Terms used in this Prospectus are defined in "Definitions".
3.2 Presentation and other financial information
Historical financial information
The consolidated financial information in this Prospectus has been extracted from the Group's financial
statements as at and for the years ended 31 December 2010, 31 December 2011 and 31 December 2012. The
financial statements have been prepared in accordance with International Financial Reporting Standards as
adopted by the European Union (IFRS) and with Title 9 of book 2 of the Dutch Civil Code and have been
audited by KPMG Accountants N.V.
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