I chose a company with year end 31 December and i am going to use 31 Dec 2011 and 2012 31 Dec 2013 and 2014 financial statement. I have the question to you sir (little bit confused about page 39 of information pack) did I need to use 1st Quarter ended 31 March 2015 statement (according to IP it mentions use latest information less than 90days before start of submission)??? P.S. 1st quarter of my target company and its competitor available.