The research reportedin this article reveals that when the directors' report fully complies withthe letter and context of the Companies Act, it should be used as: acommunication tool to enhance comprehensibility; as a mechanism toexplain the economic reality of the company; and as a vehicle to...
approach – The paper compares the Companies Act 1985 (Operating and Financial Review and Directors' Report etc.) Regulations 2005 with the Companies Act ... David,Williamson,Gary,... - 《Corporate Governance》 被引量: 37发表: 2008年 CORPORATE GOVERNANCE AND ACCOUNTING MODELS OF THE REPORTING ...
64 OCBC Annual Report 2008 Directors' Report For the financial year ended 31 December 2008 The directors present their report to the members together with the audited consolidated financial statements of the Group and the income statement, balance sheet and statement of changes in equity of the ...
the Bank, the holding company, herewith submit their report to the members together with the audited consolidated financial statements of the Group and of the Bank for the financial year ended 31 December 2002, which has been prepared in accordance with the provisions of the Companies Act, Cap...
Companies Act, 1956, read with the Companies (Disclosure of Particulars in the report of Board of Directors) Rules, 1988, are set out in Annexure-A, forming part of this report. ACKNOWLEDGEMENT The Board desires to place on record, its appreciation to all employees at ...
Under the 2018 Company Law, without the approval of shareholders, directors and senior officers may not engage in any Competition with the company. Under the New Company Law, DSOs (i.e., supervisors are also included) may not conduct any Competition, unless they report the act of Competition...
for directors to include a compliance statement in their annual report to include confirmation that the directors have taken appropriate steps to ensure compliance by the company with its 'relevant obligations' (including the Companies Act and tax legislation) is likely to focus the minds of director...
Directors under the Act are subject to such disclosure obligations. For example, managers must report personal information that is entered into the Company's regulatory books. Besides, it is the responsibility of the Directors to report their interests in a company's contracts or planned contracts,...
aThe board of directors is also required to prepare a report regarding the management, the financial situation and the business policy of the company at least once every year for the general assembly (section 244 of the Companies Act). 也要求理事至少一次每年一个报告关于管理、财政情况和公司的营业...
Companies that are listed on a stock market are required to prepare a directors' remuneration report for inclusion in their annual financial statements. When a company becomes a quoted company during an accounting period then it will still fall under the scope of a quoted company because the defi...