| 1. | In accordance with Part III of this VA Issuance Rulebook, all Entities in the Emirate issuing a Virtual Asset must publish a Whitepaper, except in respect of Exempt VAs only. |
| 2. | The following table lists the information that Issuers and/or their Licensed Distributors must first consider as a minimum for each Virtual Asset when creating the Whitepaper. |
| 3. | VARA recognises that upon consideration of each item in the table by Issuers and/or their Licensed Distributors, not all of the information listed in this table will be applicable for every Virtual Asset. At such time, Issuers and/or their Licensed Distributors must exercise professional judgement, acting in accordance with the General Rules in Part II of this VA Issuance Rulebook at all times, when determining if the information listed in this table is applicable for the purposes of inclusion in a Whitepaper of a specific Virtual Asset. |
| 4. | If an Issuer and/or their Licensed Distributor fails to include any of the information listed in the table below in a Whitepaper, and it is later found that the information was applicable, then the Whitepaper does not comply with this VA Issuance Rulebook. |
| 5. | VARA will not be responsible for confirming, and will not accept requests to confirm, the applicability of any of the areas listed in the table to any Virtual Asset or Whitepaper. Issuers and/or their Licensed Distributors shall be fully responsible for the accuracy and completeness of all Whitepapers.
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