SRL for [subscribe]: Canada 's largest department store operator said the rights offering will entitle holders of its ordinary shares , except residents in the U.S. and Britain , to [subscribe] for two additional shares for every five shares held at a price of C$ 31.25 a share .
ARG-0: holders of its ordinary shares , except residents in the U.S. and Britain | ARG-1: for two additional shares for every five shares held | ARG-M-MNR: at a price of C$ 31.25 a share