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ACKRELL CAPITAL Cannabis Investment Report | December 2017 Comparison of Canadian Stock Markets Similar to stock markets in the United States, Canadian stock markets vary significantly in terms of their financial, liquidity and corporate governance requirements. Most Canadian publicly traded cannabis-related companies trade on the CSE due to its less stringent requirements, as compared to the TSX and TSXV. More than 10% of the companies traded on the CSE are cannabis-related companies. The following chart provides a comparison of the TSX, TSXV and CSE. Canadian Stock Market Comparison Toronto Stock Exchange TSX Venture Exchange Canadian Securities Exchange (TSX) (TSXV) (CSE) Numibenor Total 1487 1791 337 C Listed Cannabis- 6 70 M ompanies ralated Market Total ($U.S.) $2.0 trillion $33.7 billion $6.2 billion 1 Value" Median ($US.) $282.6 million $5.0 milion $6.1 million Must meet financial and liquidity Must meet financial and liquidity Must meet financial and liquidity criteria determined by a company’s _ criteria determined by a criteria determined by a _ industry.Criteria include: company’s industry.Criteria company’s industry and whether Listing or Earnings, Revenue, Cash Flow, include: Net Tangible Assets, the company is an operating Trading Net Tangible Assets, Adequate Revenue, Adequate Working company. Criteria include: Requirements Working Capital, Cash, Market Capital, Property, Operating Revenue, Assets, Amount of Capitalization, Amount of Publicly History, Amount of Publicly Publicly Held Shares and Held Shares and Number of Held Shares and Number of Number of Shareholders. Shareholders. Shareholders. Corporate * Annual audit + Annual aucit + Annual audit Governance + Audit committee + Audit committee + Audit committee Requirements * Two independent directors * Two independent directors Reporting Required to file quarterly Required to file quarterly Required to file quarterly Requirements and annual reports and annual reports and annual reports ‘Source: S

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