‹ 13.2 SEPARATE OFFERS FOR EACH CLASS PARAGRAPH 14 APPROPRIATE OFFER FOR CONVERTIBLES ETC. › Guidance Notes to Paragraph 13 Offer for non-voting shares only Where an offer for non-voting shares only is being made, comparable offers for voting classes are not required. ‹ 13.2 SEPARATE OFFERS FOR EACH CLASS PARAGRAPH 14 APPROPRIATE OFFER FOR CONVERTIBLES ETC. ›