6.6 Cumulative shares (2) 7 ABC Ltd's board decides to offer 300 Class X shares to the public. In each of the following circumstances, advise the board as to the company's disclosure requirements. 7.1 ABC Ltd is not listed on the JSE. 7.2 ABC Ltd is listed on the JSE and 100 Class X shares were already issued to investors in the past. 7.3 ABC Lid is listed on the JSE and it is the first time that Class X shares will be offered to the public. 8 ABC Lid made a huge profit in 2019 and decides to declare dividends to shareholders. Advise the