Does the company report basic earnings forecast of any kind in detail? 1

1486 38. Does the company give an output forecast of any kind? 1 39. Does the company give characteristics of assets employed? 1 40. Does the company provide efficiency indicators ROA, ROE, etc.? 1 41. Does the company provide any industry-specific ratios? 1 42. Does the company disclose its plans for investment in the coming years? 1 43. Does the company disclose details of its investment plans in the coming years? 1

5. Accounting Policy Review FIN_ACPR

44. Provide financial information on a quarterly basis? 1 45. Does the company discuss its accounting policy? 1 46. Does the company disclose accounting standards it uses for its accounts? 1 47. Does the company provide accounts according to the local accounting standards? 1 48. Does the company provide accounts in alternate internationally recognized accounting methods? 1 49. Does the company provide each of the balance sheets by internationally recognized methods 1? 50. Does the company provide each of the income statements by internationally recognized methods? 1 51. Does the company provide each of the cash-flow statements by internationally recognized methods? 1 52. Does the company provide a reconciliation of its domestic accounts to internationally recognized methods? 1 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