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      "text": "Financial statements of the SPAC and the target\nAt least the two most recent fiscal years (or since inception if shorter)\nUnaudited interim financial statements if required based on age of financial statements\nHas the SPAC filed a Form 10-K already?\nIf the target would qualify as an EGC if target were doing an IPO, and the SPAC is an EGC, and if the SPAC has not yet filed a Form 10-K, then, two (rather than three) years of target audited financial statements\nIf SPAC has filed a Form 10-K, then three years of target audited financial statements, unless target is a smaller reporting company\nUnaudited pro forma financial information reflecting the proposed acquisition\nManagement’s Discussion & Analysis for the SPAC and the target\nSelected financial information for the SPAC and the target\nComparative per share information",
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