SCANFIL GROUP'S INTERIM REPORT 1 JANUARY - 30 JUNE 2008

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SCANFIL PLC              STOCK EXCHANGE RELEASE        5 AUGUST 2008  8.30 a.m. 

SCANFIL GROUP'S INTERIM REPORT 1 JANUARY - 30 JUNE 2008                         

January - June                                                                  
- Turnover for the first six months of 2008 totalled EUR 108.7 million          
  (111.1 in the corresponding period 2007)                                      
- Operating profit was EUR 11.4 (7.5) million, which is 10.5 (6.8) % of         
  turnover.                                                                     
- Profit for the review period was EUR 9.8 (6.3) million                        
- Earnings per share were EUR 0.17 (0.11)                                       

April - June                                                                    
- Turnover for the second quarter totalled EUR 58.7 million (58.9 in the        
  corresponding period in 2007)                                                 
- Operating profit was EUR 6.6 (4.0) million representing 11.3 (6.7)% of        
  turnover                                                                      
- Earnings per share amounted EUR 0.11 (0.05)                                   

DEVELOPMENT OF OPERATIONS                                                       

Scanfil plc                                                                     
On 30 April 2008, Scanfil plc's Board of Directors approved a business transfer 
agreement based on the authorisation given by the Annual General Meeting on 3   
April 2008 and executed the transfer on 1 May 2008. The business transfer split 
the company into Scanfil plc, an investment company, and Scanfil EMS Oy, a      
subgroup engaged in contract manufacturing. The company announced the transfer  
in a stock exchange release on 30 April 2008.                                   

Harri Takanen, President:                                                       
“The strategic, structural and operative changes made to Scanfil Group's        
operations provide an excellent opportunity to develop and increase contract    
manufacturing, as well as to effectively invest the company's assets. Scanfil's 
core processes are in good shape, as indicated by the good profitability in the 
review period. It is still difficult to predict future development. The         
better-than-expected profitability of the period gives reason to believe that   
the full-year profitability will be very satisfactory. Our goal is to expand the
company's operations profitably and strengthen our market position in the       
contract manufacturing business.”                                               

Scanfil EMS Group                                                               
Urbanisation, the need to save energy and enhance its use, as well as the       
growing concern for the state of the environment boost demand on the markets of 
Scanfil's industrial electronics customers. These global development trends have
kept the demand and production volumes of Scanfil's industrial electronics      
products at a good level in the review period. The company continues its        
measures to balance the distribution of sales and is involved in ongoing        
negotiations for new opportunities in the market for industrial electronics     
products.                                                                       

The situation in telecommunications products has continued in the same vein as  
in the early part of the year, with overall market demand lower year-over-year. 
Telecommunications customers accounted for approximately 63 (71) % and          
industrial electronics customers for approximately 37 (29) % of the review      
period's turnover.                                                              

The subsidiaries in China accounted for 35 (38) % of the Group's overall sales, 
including deliveries to other Group factories. The Chinese subsidiaries employ  
52 (50) % of the Group's personnel. In all, subsidiaries outside Finland        
employed 75 (73) % of the Group's personnel on 30 June 2008.                    

Co-operation between Scanfil EMS Oy's Hungarian subsidiary, Scanfil Kft, and    
Helkama Forste Oy has begun as planned, encompassing the manufacture of sheet   
metal components and the rental of facilities from Scanfil Kft. The co-operation
is expected to generate a turnover of some EUR 1.5 million in 2008.             

FINANCIAL DEVELOPMENT                                                           

The Group's turnover in January - June was EUR 108.7 (111.1) million, showing a 
decrease of 2% over the previous year. Distribution of turnover based on the    
location of customers was as follows: Finland 51 (42)%, rest of Europe 18 (26)%,
Asia 29 (30)%, USA 1 (1)% and the others 1 (1)%.                                

As concerns the development of production, Scanfil has paid special attention to
cost management, flexible and efficient production processes and the ability to 
manage risks in supply chains. Changes in the product portfolio and the         
successful development of operations ensured good profitability in the review   
period, with operating profit amounting to EUR 11.4 (7.5) million, or 10.5      
(6.8)% of turnover. Earnings for the review period amounted to EUR 9.8 (6.3)    
million. Earnings per share were EUR 0.17 (0.11) and return on investment was   
18.3 (11.9)%.  The increase in net financial income resulted mainly from the    
improved yield of the parent company's cash reserves and the strengthening of   
the Hungarian currency.                                                         

Turnover in April - June was EUR 58.7 (58.9) million. Operating profit in the   
second quarter totalled EUR 6.6 (4.0) million, representing 11.3 (6.7)% of      
turnover. Earnings per share were EUR 0.11 (0.05).                              

Owing to the structure of business, fluctuations in exchange rates have had only
a minor impact on performance. The weakening US dollar has had a minor positive 
effect on the operating income in Europe.  On the other hand, if the US dollar  
remains weak or continues to weaken, its main impact will be to reduce the      
turnover and expenses of the Asian operations. Changes in the US dollar exchange
rate will not have a significant effect on the relative profitability of the    
Asian operations.                                                               

FINANCING AND CAPITAL EXPENDITURE                                               

The consolidated balance sheet totalled EUR 191.0 (178.8) million. The Group    
enjoys a strong financial position. Liabilities amounted to EUR 54.0 (50.7)     
million, EUR 42.0 (43.2) million of which were non-interest-bearing and EUR 12.0
(7.5) million interest-bearing.                                                 
Liquid cash assets totalled EUR 37.8 (36.0) million. An additional EUR 20.8 (0) 
million of cash assets has been invested in financial instruments mainly to     
bonds, credit linked notes and FX carry notes, EUR 12.0 million of which will   
mature in less than a year. The equity ration was 71.7 (71.6)% and gearing -34.1
(-22.2)%.                                                                       

Cash flow from operating activities in the review period was positive at EUR    
13.1 (6.3) million, and the change in working capital was EUR 2.1 (-1.2)        
million. Dividends amounted to EUR 7.0 (5.9) million. Parent company's long-term
loan of EUR 7.5 million has been settled. To hedge against the possible decline 
in the value of the Estonian kroon, the Estonian subsidiary has obtained an EEK 
loan with a counter-value of EUR 12 million.                                    

Gross investments in fixed assets totalled EUR 2.1 (0.9) million, which is 1.9  
(0.9)% of turnover. Depreciations were EUR 3.2 (3.8) million.                   

On 17 September 2007 Scanfil announced it was looking into selling its plant    
facilities in Vantaa, Estonia and Hungary. The real estate markets have weakened
over the past year, and full or partial sale of the facilities looks improbable 
at the moment.                                                                  

BOARD OF DIRECTORS' AUTHORISATION                                               

The Annual General Meeting decided on 3 April 2008 according to the Board of    
Directors' proposal to authorize the Board of Directors to decide on the        
acquisition of the Company's own shares with distributable assets.              

The Board of Directors has no existing share issue authorisations or            
authorisations to issue convertible bonds with warrants.                        

OWN SHARES                                                                      

On 30 June 2008, the company owned a total of 1,993,146 of its own shares, the  
counter-book value of which totalled EUR 498,287 and which represented 3.3% of  
the company's share capital and votes.                                          
During the review period, the company disposed of 5,303 of its own shares in    
conjunction with the share-based profit-sharing scheme of the Group's Management
Team.                                                                           

SHARE TRADING AND SHARE PERFORMANCE                                             

The highest trading price during the review period was EUR 2.27 and the lowest  
EUR 1.76, the closing price for the period standing at EUR 2.01. A total of     
3,235,730 shares were traded during the period, corresponding to 5.3% of the    
total number of shares. The market value of the shares on 30 June 2008 was EUR  
122.0 million.                                                                  

PERSONNEL                                                                       

Scanfil Group's personnel averaged 2,104 (2,105) employees during the review    
period and the company employed 2,157 (2,116) employees at the end of the review
period, of whom 1,619 (1,537) were employed in the company's foreign plants.    

CHANGES IN THE GROUP STRUCTURE                                                  

A business transfer carried out on 1 May 2008 split Scanfil Group's parent      
company, Scanfil plc, into Scanfil plc (Finland), an investment company, and its
fully-owned subgroup Scanfil EMS Oy (Finland), which engages in contract        
manufacturing. Scanfil N.V. (Hoboken), located in Belgium and owned 100% by     
Scanfil plc, has not had any production activities since 2006.                  

The Scanfil EMS Group consists of parent company Scanfil EMS Oy (Finland),      
Scanfil (Suzhou) Co., Ltd. and Scanfil (Hangzhou) Co., Ltd. in China, Scanfil   
Kft. (Budapest) in Hungary and Scanfil Oü (Pärnu) in Estonia. The Scanfil EMS   
Group holds the entire share capital in all of its subsidiaries.                

EVENTS AFTER THE REVIEW PERIOD                                                  

The preliminary agreement concerning the sale of the plant facilities in Oulu   
expired on 1 July 2008 without an actual sale contract being signed. Scanfil    
continues its active measures and negotiations to sell the facilities in Oulu or
rent them for industrial or commercial use. The change made to the land use     
plan, which has now entered into force, also allows spacious commercial         
facilities on the lot.                                                          

FUTURE PROSPECTS                                                                

The industrial electronics sector is expected to see continued growth in demand 
in the latter part of 2008. To balance the distribution of sales, the focus of  
operations has been shifted towards industrial electronics, and the company is  
involved in negotiations with new, potential customers.                         

According to the latest forecasts made by the biggest players in the field, the 
market for telecommunications equipment and related services will remain at the 
previous year's level. The turnover from telecommunications equipment supplied  
by Scanfil is expected to remain at the same level as at the end of 2007.       

Scanfil forecasts that its turnover in 2008 will correspond to that of 2007.    
Profitability improved in the review period especially thanks to other products 
coming in to replace the sales drop in highly competed telecommunications       
equipment, as well as to operations being enhanced. The situation is not        
expected to change in the latter part of the year, and full-year profitability  
is predicted to be at a very satisfactory level. However, it is still very      
difficult to make market predictions. Tough price competition and the price     
development of materials and components may weaken the performance development  
in the latter half of 2008.                                                     

The purpose of Scanfil plc's split is to create growth opportunities in contract
manufacturing, as well as in new business sectors. The new company structure    
gives the parent company the opportunity to invest its accumulated assets in a  
more versatile and efficient manner. By making long-term investments Scanfil    
aims to get a holding in companies operating in the selected business sectors,  
which will enable it to actively influence their operations.                    

OPERATIONAL RISKS AND UNCERTAINTIES                                             

Customer risk is one of the main operative risks in telecom contract            
manufacturing. Extremely short visibility in the market makes it difficult to   
forecast the success of our customers in the global market and the development  
of customer demand.  Other operative risks include intense price competition,   
material availability and significant and quick fluctuations in demand.         

In the industrial electronics sector, the demand looks more stable, with risks  
and uncertainties mainly associated with global economic development and        
subsequent changes in demand.                                                   

Risks and risk management are described in greater detail on Scanfil's website  
under Corporate Governance, as well as in the notes to the consolidated         
financial statements.                                                           


APPENDICES:                                                                     

Appendix 1: Consolidated profit and loss statements and balance sheet           
Appendix 2: Consolidated cash flow statement                                    
Appendix 3: Key indicators                                                      
Appendix 4: Calculation of changes in shareholders' equity                      
Appendix 5: Segment information                                                 
Appendix 6: Changes in tangible non current assets                              
Appendix 7: Consolidated contingent liabilities                                 
Appendix 8: Key indicators quarterly                                            
                                                                                

This interim report has been prepared in accordance with the recognition and    
measurement principles of the IFRS.                                             
The accounting policies and methods for calculating key indicators are the same 
as those published in the financial statements for 2007.                        
Individual figures and grand totals have been rounded to the nearest million    
euros, so they will not always add up. The figures are unaudited.               


                                                                      APPENDIX 1


CONSOLIDATED PROFIT AND LOSS STATEMENT                                          
EUR million                                                                     
                                                                                
                                2008       2007       2008       2007      2007 
                               4 - 6      4 - 6      1 - 6      1 - 6    1 - 12 

NET SALES                        58,7       58,9      108,7      111,1     224,6
Increase or decrease of inventory                                               
of finished products              0,6     -  1,0     -  0,0     -  1,6   -   0,6
Other operating income            0,1        0,6        0,3        1,6       2,1
Expenses                       - 51,2    -  52,7     - 94,4     - 99,7   - 200,3
Depreciation                   -  1,6    -   1,8     -  3,2     -  3,8   -   7,2
OPERATING PROFIT                  6,6        4,0       11,4        7,5      18,6
Financial income and expenses     1,2        0,0        1,3        0,3       0,4
PROFIT BEFORE TAXES               7,8        4,0       12,7        7,8      19,0
Direct tax                     -  1,6     -  0,8     -  2,9     -  1,5   -   4,9

NET PROFIT FOR THE PERIOD         6,2        3,2        9,8        6,3      14,1
                                                                                
Attributable to:                                                                
 Equity holders of the parent    6,2        3,2        9,8        6,3      14,1 

Earnings/share (EPS), EUR        0,11       0,05       0,17       0,11      0,24




CONSOLIDATED BALANCE SHEET                                                      
EUR million                                           30.6.    30.6.     31.12. 
                                                      2008     2007       2007  
ASSETS                                                                          

Non-current assets                                                              
 Property, plant and equipment                         36.0     40.3       36.5 
 Goodwill                                               2.7      2.6        2.5 
 Other intangible assets                                1.1      1.2        1.1 
 Available-for-sale investments                         8.9      0.2        0.0 
 Receivables                                            0.2      0.2        0.2 
 Deferred tax assets                                    0.2      0.2        0.4 
Total non-current assets                               49.1     44.6       40.8 

Current assets                                                                  
 Inventories                                           32.5     35.3       33.6 
 Trade and other receivables                           54.7     56.3       52.3 
 Advance payments                                       0.2      0.1        0.1 
 Available-for-sale investments                        12.0                     
 Financial assets with result                                                   
 impact entered at current value                                11.9            
 Cash and cash equivalents                             37.8     24.1       50.0 
Total current assets                                  137.3    127.7      136.1 

Non current assets held for sale                        4.6      6.5        4.6 

TOTAL ASSETS                                          191.0    178.8      181.5 

SHAREHOLDERS' EQUITY AND LIABILITIES                                            

Equity                                                                          
 Share capital                                         15.2     15.2       15.2 
 Share premium account                                 16.1     16.1       16.1 
 Own shares                                         -   6.9  -   6.9    -   6.9 
 Other reserves                                         3.5      2.5        2.6 
 Translation differences                            -   2.0  -   0.4    -   2.6 
 Fair value reserve                                              0.1            
 Retained earnings                                    111.1    101.4      109.3 
                                                                                
Total equity                                          137.0    128.0      133.6 

Non-current liabilities                                                         
 Deferred tax liabilities                               1.0      1.3        2.3 
 Reserves                                               6.5      7.3        7.0 
 Interest bearing liabilities                          12.0      7.5            
Total non-current liabilities                          19.5     16.1        9.3 

Current liabilities                                                             
 Trade and other payables                              33.9     34.3       30.4 
 Current tax                                            0.6      0.3        0.7 
 Interest bearing liabilities                                               7.5 
Total current liabilities                              34.5     34.6       38.6 

Total liabilities                                      54.0     50.7       47.9 

TOTAL SHAREHOLDERS' EQUITY AND                                                  
LIABILITIES                                           191.0    178.8      181.5 
                                                                                
                                                                                
                                                                     APPENDIX 2 

CONSOLIDATED CASH FLOW STATEMENT                     2008        2007      2007 
EUR million                                         1 - 6       1 - 6    1 - 12 
                                                                                
Cash flow from operations                                                       
Net profit                                           9.8          6.3      14.1 
  Adjustment for the net profit of the period        4.2          2.9       8.7 
  Change in net working capital                      2.1       -  1.2       0.4 
  Interests paid and other financial expenses     -  0.4       -  0.2    -  0.4 
  Interests received                                 0.8          0.3       1.3 
  Taxes paid                                      -  3.5       -  1.8    -  4.0 
Net cash flow from operations                       13.1          6.3      20.2 

Cash flow from investments                                                      
  Investments in tangible and                                                   
  intangible assets                               -  2.2       -  0.8    -  1.7 
  Proceeds from sale of tangible                                                
  and intangible assets                              0.2          4.3       6.3 
  Investments in other investments                - 20.8                        
  Proceeds from other investments                                           0.2 
Net cash flow from investments                    - 22.8          3.5       4.9 
                                                                                
Cash flow from funding                                                          
  Raising of long-term loans                        12.0                        
  Repayment of long-term loans                    -  7.5                        
  Dividends paid                                  -  7.0       -  5.9    -  5.9 
Net cash flow from funding                        -  2.5       -  5.9    -  5.9 

Change in assets                                  - 12.3          3.9      19.2 

Liquid assets at the beginning                                                  
of the period                                       50.0         31.8      31.8 
Effect of changes in currency exchange rates         0.1          0.1    -  0.6 
Effect of changes in the fair value of investments                0.2    -  0.3 
Liquid assets at the end of the period              37.8         36.0      50.0 


                                                                      APPENDIX 3
                                                                                
KEY INDICATORS                                      2008         2007       2007
                                                   1 - 6        1 - 6     1 - 12

Return on equity, %                                 14.9          9.8       10.8
Return on investment, %                             18.3         11.9       14.1
Interest bearing liabilities,                                                   
EUR million                                         12.0          7.5        7.5
Gearing, %                                        - 34.1       - 22.2     - 31.8
Equity ratio, %                                     71.7         71.6       73.6
Gross investments in fixed                                                      
assets, EUR million                                  2.1          0.9        1.4
% of net turnover                                    1.9          0.9        0.6
Personnel, average                                 2 104        2 105      2 105
                                                                                
Earnings per share, EUR                             0.17         0.11       0.24
Shareholders' equity per share, EUR                 2.33         2.18       2.27
                                                                                
Number of shares at                                                             
the end of period, 000's                          60 714       60 714     60 714
- not counting own shares                         58 721       58 716     58 716
- weighted average                                58 719       58 716     58 716
                                                                                
The company does not have any liabilities resulting from derivative instruments.
Owing to the nature of the sector, the company's order book covers only a short 
period of time and does not give an accurate picture of future development.     

                                                                     APPENDIX 4 

CALCULATION OF CHANGES IN SHAREHOLDERS' EQUITY                                  
EUR million                                                                     

A = Share capital                                                               
B = Premium fund                                                                
C = Own shares                                                                  
D = Other reserves                                                              
E = Translation differences                                                     
F = Fair value reserve                                                          
G = Retained earnings                                                           
H = Total                                                                       
I = Shareholder's equity total                                                  
                                                                                
                                                                                
SHAREHODER'S               A     B      C    D     E     F      G      H      I 
EQUITY                                                                          
1.1.2007                15.2  16.1   -6.9  1.9 - 0.7   0.1  101.7  127.4  127.4 

Translation difference                           0.3                 0.3    0.3 
NET INCOME RECOGNIZED                                                           
DIRECTLY IN EQUITY                               0.3                 0.3    0.3 

Net profit for the period                                     6.3    6.3    6.3 
TOTAL RECOGNIZED INCOME                                                         
AND EXPENCE                                      0.3          6.3    6.5    6.5 

Payment of dividend                                         - 5.9  - 5.9  - 5.9 
Transfer to reserves                       0.7              - 0.7               
Distribution of own shares            0.0                            0.0    0.0 

SHAREHOLDER'S EQUITY                                                            
30.6.2007               15.2  16.1  - 6.9  2.5 - 0.4   0.1  101.4  128.0  128.0 


SHAREHOLDER'S EQUITY                                                            
1.1.2008                15.2  16.1  - 6.9  2.6 - 2.6     0  109.3  133.6  133.6 

Translation difference                           0.6                 0.6    0.6 
NET INCOME RECOGNIZED                                                           
DIRECTLY IN EQUITY                               0.6                 0.6    0.6 

Net profit for the period                                     9.8    9.8    9.8 
TOTAL RECOGNIZED INCOME                                                         
AND EXPENCE                                      0.6          9.8   10.4   10.4 

Payment of dividend                                         - 7.0  - 7.0  - 7.0 
Transfers to reserves                      1.0             -  1.0      0      0 
Distribution of own shares            0.0                            0.0    0.0 

SHAREHOLDER'S EQUITY                                                            
30.6.2008               15.2  16.1  - 6.9  3.5 - 2.0     0  111.1  137.0  137.0 


                                                                      APPENDIX 5


SEGMENT INFORMATION ACCORDING GEOGRAPHICAL AREA                                 

EUR million                                         2008        2007       2007 
                                                   1 - 6       1 - 6     1 - 12 
TURNOVER                                                                        
Europe                                              76.8        75.2      150.2 
Asia                                                40.7        44.3       92.4 
Turnover between segments                         -  8.8      -  8.5     - 18.0 
Total                                              108.7       111.1      224.6 
                                                                                
OPERATING PROFIT                                                                
Europe                                               6.3         3.7        7.5 
Asia                                                 5.0         3.9       11.1 
Total                                               11.4         7.5       18.6 

The Group operates in single sector.                                            

                                                                      APPENDIX 6
CHANGES IN TANGIBLE NON CURRENT ASSETS                                          

EUR million                                          2008      2007       2007  
                                                    1 - 6     1 - 6     1 - 12  

Book value at the beginning of the period            36.5      43.1       43.1  
Additions                                             2.0       0.5        0.9  
Deductions                                         -  0.1    -  0.1     -  0.2  
Depreciations                                      -  3.0    -  3.5     -  6.9  
Translation differences                               0.6       0.2     -  0.5  
Book value at the end of the period                  36.0      40.3       36.5  

                                                                      APPENDIX 7

CONSOLIDATED CONTINGENT LIABILITIES                                             
EUR million                                         2008        2007       2007 
                                                   1 - 6       1 - 6     1 - 12 

Real estate mortgages                                3.4         2.5            
Business mortgages                                  28.4        16.4       16.4 
Guarantees pledged                                   0.1         0.7        0.7 
Rental liabilities                                   0.6         0.9        0.7 

The parent company has given a EUR 6.9 million bank guarantee to secure the     
payment of contributions related to Scanfil NV's restructuring. Scanfil NV's    
balance sheet includes a corresponding provision.                               

                                                                                
                                                                      APPENDIX 8
KEY INDICATORS QUARTERLY                                                        
EUR million                                                                     
                    Q2/08  Q1/08   Q4/07  Q3/07  Q2/07   Q1/07   Q4/06  Q3/06   
Turnover, MEUR       58.7   50.0   54.4    59.1   58.9   52.2    51.5    67.5   
Operating                                                                       
Profit, MEUR          6.6    4.7    5.5     5.6    4.0     3.6     2.7    7.0   
Operating profit, %  11.3    9.5   10.2     9.4    6.7     6.8     5.2   10.4   
Net income, MEUR      6.2    3.6    3.4     4.5    3.2     3.1     3.0    6.1   
EPS, EUR             0.11   0.06   0.06    0.08   0.05    0.05    0.05   0.10   




SCANFIL PLC                                                                     


Harri Takanen                                                                   
President                                                                       


Additional information:                                                         
President Harri Takanen                                                         
Tel +358 8 4882 111                                                             


Distribution         OMX Nordic Exchanges, Helsinki                             
                     Major Media                                                
                     www.scanfil.com                                            

Scanfil plc is a global contract manufacturer and systems supplier for          
communication and industrial electronics with over 30 years experience in       
demanding contract manufacturing                                                

Scanfil offers contract-manufacturing services as a systems supplier to the     
telecommunication industry, mainly to wireless communication sector, as well as 
to the industrial electronics industry. Main telecommunication products are     
among others integrated enclosure systems for mobile phone and ADSL networks and
assembly and testing of modules related to enclosure systems. Examples of       
industrial electronics products include box-built tested devices, various       
electronic modules, backplanes and assembled circuit boards as well as cable    
assemblies. Production plants are situated in China, Hungary, Estonia and       
Finland.                                                                        


Not for release over US newswire services. Forward looking statements: certain  
statements in this stock exchange release may constitute "forward-looking"      
statements which involve known and unknown risks, uncertainties and other       
factors which may cause actual results, performance or achievements of Scanfil  
Oyj to be materially different from any future results, performance or          
achievements expressed or implied by such forward-looking statements. When used 
in this stock exchange release, such statements use such words as "may," "will,"
"expect," "anticipate," "project," "believe," "plan" and other similar          
terminology. New risk factors may arise from time to time and it is not possible
for management to predict all of those risk factors or the extent to which any  
factor or combination of factors may cause actual results, performance and      
achievements of Scanfil Oyj to be materially different from those contained in  
forward-looking statements. Given these risks and uncertainties, investors      
should not place undue reliance on forward-looking statements as a prediction of
actual results. The forward-looking information contained in this stock exchange
release is current only as of the date of this stock exchange release. There    
should not be an expectation that such information will in all circumstances be 
updated, supplemented or revised, except as provided by the law or obligatory   
regulations, whether as a result of new information, changing circumstances,    
future events or otherwise.