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Notice of change of financial year end
Forbes & Manhattan Coal Corp.
(Registration number: 002116278)
(External company registration number: 2011/011661/10)
Share code on the Toronto Stock Exchange: FMC
Share code on the JSE Limited: FMC
ISIN: CA3451171050
(“Forbes Coal” or “the Company”)
Shareholders are advised that the following notice has been filed by Forbes Coal:
“April 15, 2014
Ontario Securities Commission
20 Queen Street West
Toronto, ON M5H 3S8
British Columbia Securities Commission
P.O. Box 10142, Pacific Centre
701 West Georgia Street
Vancouver, British Columbia V7Y 1L2
Alberta Securities Commission
Suite 600,
250 – 5th St. SW
Calgary, Alberta, T2P oR4
Dear Sirs/Madam:
RE: NOTICE OF CHANGE OF FINANCIAL YEAR END UNDER SECTION 4.8 (2) OF
MULTILATERAL INSTRUMENT 51-102 FOR FORBES & MANHATTAN COAL CORP.
Forbes & Manhattan Coal Corp. (“Forbes Coal” or the “Issuer”) has decided to change from its
financial year-end of February 28 to December 31. The Issuer wishes to change its year-end in order
to align with a calendar year.
Based on a change of year-end from February 28, to December 31, the Issuer has a transition year of
10 months, from March 1, 2014 to December 31, 2014. The Issuer’s new financial year shall
commence on January 1, 2015 and will end on December 31, 2015.
The following table sets forth the length of the periods, the ending date of the period, including the
comparative periods and the filing deadlines for the Issuer’s interim and annual financial statements to
be filed during its transition year and its new financial year.
Transition Year – March 1, 2014 – December 31, 2014:
Financial Length of Ending Date of Comparative Period Filing Deadline
Quarter Period Period
# of Ending Date
Months
Q1 4 months June 30, 2014 3 May 31, 2013 August 14, 2014
Q2 3 months September 30, 2014 3 August 31, 2013 November 14, 2014
Year-End 10 Months December 31, 2014 12 February 28, 2014 March 31, 2015
New Financial Year – January 1, 2015 – December 31, 2015:
Financial Length of Ending Date of Comparative Period Filing Deadline
Quarter Period Period
# of Ending Date
Months
Q1 3 months March 31, 2015 3 months February 28, 2014 May 15, 2015
Q2 3 months June 30, 2015 4 months June 30, 2014 August 14, 2015
Q3 3 months September 30, 2015 3 months September 30, 2014 November 13, 2015
Year End 12 months December 31, 2015 10 Months December 31, 2014 March 30, 2016
Yours truly,
FORBES & MANHATTAN COAL CORP.
______________________________
Sarah Williams
Chief Financial Officer
April 15, 2014”
23 April 2014
Sponsor
Sasfin Capital
(a division of Sasfin Bank Limited)
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