Only in response to a takeover offer in the Target statement. However if it is a sale of majority or all of the company's assets they will need to call a shareholders meeting to approve the sale and may, but don't have to, inlude an IE report within the explanatory memorandum for the meeting. On the other hand if it is a takeover offer by way of a scheme of arrangement, then the scheme document will include an independent experts report.
We will likely know what we are dealing with late January / early february
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