Accounting Policy Review FIN_ACPR

1487

6. Accounting Policy Details FIN_ACPD

53. Does the company disclose methods of asset valuation? 1 54. Does the company disclose information on method of fixed assets depreciation? 1 55. Does the company produce consolidated financial statements? 1

7. Related Party Structure and Transactions FIN_RELAT

56. Provide a list of affiliates in which it holds a minority stake? 1 57. Does the company disclose the ownership structure of affiliates? 1 58. Is there a listregister of related party transactions? 1 59. Is there a listregister of group transactions? 1

8. Information on Auditors FIN_AUDIT

60. Does the company disclose the name of its auditing firm? 1 61. Does the company reproduce the auditors‘ report? 1 62. Disclose how much it pays in audit fees to the auditor? 1 63. Disclose any non-audit fees paid to auditor? 1

9. Board Structure and Composition BOARD_STRUC

64. Is there a chairman listed? 1 65. Detail about the chairman other than nametitle? 1 66. Is there a list of board members names? 1 67. Are there details about directors other than nametitle? 1 68. Details about current employmentposition of directors provided? 1 69. Are details about previous employmentpositions provided? 1 70. Disclose when each of the directors joined the board? 1 71. Classifies directors as an executive or an outside director? 1

10. Role of the Board BOARD_ROLE

1488 72. Details about role of the board of directors at the company? 1 73. Is there disclosed a list of matters reserved for the board? 1 74. Is there a list of board committees? 1 75. Review last board meeting could be minutes? 1 76. Is there an audit committee? 1 77. Disclosure of names on audit committee? 1 78. Is there a remunerationcompensation committee? 1 79. Names on remunerationcompensation committee? 1 80. Is there a nomination committee? 1 81. Disclosure of names on nomination committee? 1 82. Other internal audit-function besides audit committee? 1 83. Is there a strategyinvestmentfinance committee? 1

11. Director Training and Compensation BOARD_TRAIN

84. Disclose whether they provide director training? 1 85. Disclose the number of shares in the company held by directors? 1 86. Discuss decision- making process of directors‘ pay? 1 87. Are specifics of directors‘ salaries disclosed numbers? 1 88. Form of directors‘ salaries disclosed cash, shares, etc.? 1 89. Specifics disclosed on performance-related pay for directors? 1

12. Executive Compensation and Evaluation EXE_EVAL

90. List of the senior managers not on the board of directors? 1 91. Backgrounds of senior managers disclosed? 1 92. Number of shares held by the senior managers disclosed? 1 93. Disclose the number of shares held in other affiliated companies by managers? 1