SAPPI LTD (SAP) 6-K

The above costs exclude any amount which might be payable should the completion date net working capital of the Acquired Business differ from the target
net working capital. Based on the net working capital balances as at the end of 30 June 2008, this variation was EUR13 million (US$21 million).
27. DOCUMENTS AVAILABLE FOR INSPECTION
The following documents, or copies thereof, will be available for inspection at the registered office of Sappi Limited during normal office hours from 08h00
to 16h30:
• the memorandum and articles of association of Sappi;
• the memorandum and articles of association of Sappi’s subsidiaries;
• the trust deed for The Sappi Limited Share Incentive Trust;
• the trust deed for The Sappi Limited Performance Share Incentive Trust;
• the Master Agreement and other Transaction Agreements redacted as necessary to protect Sappi’s commercial interests;
• the Transitional Agreements;
• the Lock-Up Deed;
• shareholder support documents regarding the Rights Offering;
• the Exchange Control approval from the Reserve Bank, as referred to in Section 25 above;
• the reports of the independent reporting accountants referred to in Section 5 above;
• the consents of advisors;
• the Vendor Loan Note;
• copies of the directors’ Service Agreements and non-executive directors fees as approved at the March 2008 Annual General Meeting and the
directors’ declarations in terms of Schedule 21 of the Listings Requirements;
• the Acquired Business audited annual Financial Statements for the year ended 31 December 2007 and reviewed for the years ended 31 December
2005 and 2006, reviewed for the 6 months ended 30 June 2008 and the 3 months ended 31 December 2007; and
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