The market value of, for the purposes of Forms F-8 and F-80, the public float of outstanding equity shares, and, for the purposes of Forms F-10 and 40-F, outstanding equity shares (whether or not held by affiliates), is computed by use of the price at which such shares were last sold, or the average of the bid and asked prices of such shares, in the principal market for such shares as of a date within 60 days prior to the date of filing. If there is no market for any of such securities, the book value of such securities computed as of the latest practicable date prior to the filing of the form must be used for purposes of calculating the market value, unless the issuer of such securities is in bankruptcy or receivership or has an accumulated capital deficit, in which case one-third of the principal amount, par value or stated value of such securities must be used.