- Does the company disclose methods of asset
valuation? - Doesthecompanydiscloseinformationonitsmethod
of fixed assets depreciation? - Does the company produce consolidated financial
statements?
Related Party Structure and Transactions
- Doesthecompanyprovidealistofaffiliatesinwhich
it holds a minority stake? - Doesthecompanydisclosetheownership structure
of affiliates? - Is there a list/register of related party transactions?
- Is there a list/register of group transactions?
Information on Auditors
- Doesthecompanydisclosethenameofitsauditing
firm? - Does the company reproduce the auditors’ report?
- Doesthecompanydisclosehowmuchitpaysinaudit
fees to the auditor? - Doesthecompanydiscloseanynon-auditfeespaidto
the auditor?
Board Structure and Process
Board Structure and Composition
- Is there a chairman listed?
- Doesthecompanyprovidedetailsaboutthechairman
(other than name/title)? - Is there a list of board members (names)?