IFRS & Corp. Governance - Dun & Bradstreet April, 2011

7/22/2019 IFRS & Corp. Governance - Dun & Bradstreet April, 2011

1/36

Nmplkmkjt`tnoj of NFQTNmplkmkjt`tnoj of NFQT --Nm ln n j j r r v rj jNm ln n j j r r v rj j

Dorpor`tk Hovkrj`jdk `jg Ktend`l Gkdnsnoj M`bnjhDorpor`tk Hovkrj`jdk `jg Ktend`l Gkdnsnoj M`bnjh

Gr. Y`rntose D. A`suGr. Y`rntose D. A`su@prnl >, 1900@prnl >, 1900


2/36

Gnsdussnoj FlowGnsdussnoj Flow

@ddoujtnjh `jg Qkportnjh nj De`jhnjh Kjvnrojmkjt@ddoujtnjh `jg Qkportnjh nj De`jhnjh Kjvnrojmkjt

Dorpor`tk Hovkrj`jdk QkvnsntkgDorpor`tk Hovkrj`jdk Qkvnsntkg

Ttrnbnjh Fk`turks of NFQTTtrnbnjh Fk`turks of NFQT

` kjhks j orw`r `t` kjhks j orw`r `t

Bky Pukstnojs from @ugnt Dommnttkk `jg Ao`rg of GnrkdtorsBky Pukstnojs from @ugnt Dommnttkk `jg Ao`rg of Gnrkdtors

Wr`jsntnoj to NFQTWr`jsntnoj to NFQT Tnhjnfnd`jt Nmp`dtsTnhjnfnd`jt Nmp`dts


3/36

@ddoujtnjh `jg Qkportnjh nj De`jhnjh Kjvnrojmkjt@ddoujtnjh `jg Qkportnjh nj De`jhnjh Kjvnrojmkjt

Xe`t ns tek frkqukjdy?

Y`te to tek Ynjj`dlk?

For weom nt ns gojk?

Xe`t `rk tek Fr`mkworbs?

Xe`t go wk go?

Lkt us rkvnsnt k`de qukstnoj nj kvkry stkp of forw`rg p`teLkt us rkvnsnt k`de qukstnoj nj kvkry stkp of forw`rg p`te


4/36

@ddoujtnjh `jg Qkportnjh nj De`jhnjh Kjvnrojmkjt@ddoujtnjh `jg Qkportnjh nj De`jhnjh Kjvnrojmkjt .. 1.. 1

9

19

79

69

59

099

019

V`luk`jgQklkv`jdk(%)

Qklkv`jdk `jg Wnmk v`luk ofDorpor`tk Fnj`jdn`l Njform`tnoj

Njtkrj`l V`luk

Kxtkrj`l V`luk

Hloa`l

Doujtry

Kjtnty

Gnvnsnoj

0 1 4 7 ; 6

Tp`j `jg pkrspkdtnvk of Dorpor`tkfnj`jdn`l rkportnjh Tt`bkeolgkrs D`pnt`l / Gkat M`rbkt Wr`js`dtnojs Multnplk Qkhul`tors Qklkv`jdk

Wek Anh Pukstnoj - Ns Hoog Dorpor`tk Hovkrj`jdk H@@Y @hjostnd?


5/36

Dorpor`tk Hovkrj`jdk Qkvnsntkg


6/36

Dorpor`tk Hovkrj`jdkDorpor`tk Hovkrj`jdk QkvnsntkgQkvnsntkg

F`dtors te`t NjflukjdkF`dtors te`t Njflukjdk Owjkrsenp strudturk Do-kxnstkjdk of multnplk d`tkhornks *

Domposntnoj of Ao`rg of Gnrkdtors jg nts Tua Dommnttkks

Njgkpkjgkjt Gnrkdtors Yosntnojs nj too m`jy dorpor`tk eousks

Fnj`jdn`l Ttrudturk Kxtkrj`l gkat vs. kqunty *

Todno-kdojomnd kjvnrojmkjt *

Kffkdtnvk @ugnt Dommnttkk

s `j`hkmkj V`luk - M`xnmnsk drk`tnoj `jg mnjnmnsk gkstrudtnoj *

Multnplndnty of Wools *Tt`tutks, Qulks, Qkhul`tnojs, Qkhul`tors

Gnsdnplnjk nj D`pnt`l `jg Aojg M`rbkt

Tystkmnd proalkms rkl`tkg to njvkstor frnkjgly njform`tnoj

Gkm`jg / dompulsnvk *

Mojntornjh dosts

Gnsskmnj`tnoj @ddoujtnjh *, Fnj`jdn`l * `jg Opkr`tnoj`l *

*Wo ak gnrkdtly or njgnrkdtly nmp`dtkg mork ay NFQT / NJG @T


7/36

Dorpor`tk Hovkrj`jdkDorpor`tk Hovkrj`jdk QkvnsntkgQkvnsntkg 1 1

Nssuks `jg DojtrovkrsnksNssuks `jg Dojtrovkrsnks Pukstnoj`alk ktends *

Ake`vnour `jg tojk `t tek top

Wruk njgkpkjgkjdk of tek Ao`rg

Godtrnjk of Njgoor M`j`hkmkjt Lnftnjh tek dorpor`tk vknl *

@hhrkssnvk k`rjnjhs m`j`hkmkjt *

*

F`ulty kxkdutnvk dompkjs`tnoj pr`dtndks *

Outg`tkg rulk a`skg `ddoujtnjh gnsrkh`rgnjh suast`jdk *

Ykoplk `rk nmport`jt te`j prodkss *

Tkjnor m`j`hkmkjt jot rkspojsnalk for dojtrol * L`db of kjh`hkmkjt oj tek p`rt of se`rkeolgkrs

Fnseks st`rt rottnjhFnseks st`rt rottnjh fromfrom tektek ek`gek`g



8/36

Dorpor`tk Hovkrj`jdkDorpor`tk Hovkrj`jdk QkvnsntkgQkvnsntkg 4 4

@ttrnautks `jg F`dkts of Hoog DH@ttrnautks `jg F`dkts of Hoog DH Gkpkjgs oj tek dulturk nj wende tek dorpor`tk opkr`tks *

Eojksty, njtkhrnty jg tr`jsp`rkjdy akyojg rkhul`tnoj *

GJ@ jg v`luk systkm of tek Hroup Ktend`l dogk of dojgudt

Wop m`j`hkmkjt nj ` st`tk for rk`gnjkss to F`dk de`llkjhk *

Gk`l wnte fk`r f`dtor

*

Hoog DH ns penlosopey `jg m`ttkr of `ttntugk *

Joj dompromnsnjh, `g`ptàlk, `jg sd`làlk *

Wrustwortey for ll st`bkeolgkrs *

Tust`njànlnty *

Ornkjtkg tow`rgs Wnpplk Y Aottom Lnjk

Yrotkdt Kxnstnjh + Kjàlk Hrowte = Mork Qksults for Tt`bk EolgkrsYrotkdt Kxnstnjh + Kjàlk Hrowte = Mork Qksults for Tt`bk Eolgkrs



9/36

Ttrnbnjh Fk`turks of NFQTTtrnbnjh Fk`turks of NFQT


10/36

Enstory of N@TAEnstory of N@TA

0>84 - Jnjk worlgwngkprofkssnoj`l

`ddoujt`jdy aognks

`hrkkg to formul`tk tekNjtkrj`tnoj`l @ddoujtnjh

Tt`jg`rg Dommnttkk(N@TD)

M`y 1999 N@TD w`srkj`mkg `s Njtkrj`tnoj`l

@ddoujtnjh Tt`jg`rgAo`rg (N@TA) `jg `

Hroup of Wrustkks w`s`pponjtkg

M`nj oackdtnvk ns

Wo gkvklop ` snjhlk skt of hloa`lly `ddkpt`alk `jgkjfordk`alk `ddoujtnjh st`jg`rgs

wende wnll progudk enhe-qu`lnty fnj`jdn`l njform`tnoj to eklp p`rtndnp`jts nj tek worlg's d`pnt`l m`rbkts to

m`bk kdojomnd gkdnsnojs


11/36

Fr`mkworb of NFQT Tt`jg`rg TkttnjhFr`mkworb of NFQT Tt`jg`rg Tkttnjh

Njtkrj`tnoj`l @ddoujtnjh Tt`jg`rg Dommnttkk Foujg`tnoj

11 Wrustkks provngk ovkrsnhet

@pponjts tek mkmakrs of tek T@D*, tek N@TA `jg tek NFQND

Mojntors tek N@TA's kffkdtnvkjkss, r`nsk fujgs, `pprovkt k s u hkt j t` k rkspojs ty ordojstntutnoj`l de`jhks

NFQND - Njtkrprkts NFQT

Wek njtkrprkt`tnojs tkjg to gk`l wnte rkportnjh nssuks wekrkujs`tnsf`dtory pr`dtndk e`s `rnskj or wekrk tek Tt`jg`rgs l`dbhung`jdk nj p`rtndul`r ausnjkss dnrdumst`jdks

*Tt`jg`rg @gvnsory Doujdnl


12/36

Gkutsdek A`jb hroup prkp`rkg nts dojsolng`tkg fnj`jdn`lst`tkmkjts ujgkr [T H@@Y ujtnl Gkd. 40, 1996. Guk to tekrkqunrkmkjt of Kuropk`j [jnoj, tek hroup e`g to `gopt NFQT

from C`j. 0, 1998.

[jgkr [T H@@Y, for tek yk`r kjgkg Gkd. 40, 1996, tek hroupstot`l `sskts wkrk 0.016 anllnoj Kuros, wenlk ujgkr NFQT teky

Jkkg for Dommoj @ddoujtnjh Tt`jg`rgJkkg for Dommoj @ddoujtnjh Tt`jg`rg

wkrk 0.;81 anllnoj Kuros.

Tude gnssnmnl`rntnks wk`bkj tek uskfuljkss of fnj`jdn`lst`tkmkjts `jg ekjdk tekrk ns ` d`sk for ujnform fnj`jdn`lst`tkmkjt rkportnjh st`jg`rgs.


13/36

NFQT Nmplkmkjt`tnojNFQT Nmplkmkjt`tnoj Xorlg Tdkj`rnoXorlg Tdkj`rno

Doujtrnks te`t e`vk `lrk`gy `goptkg NFQT `rk se`gkg wnte alukDoujtrnks nj tek prodkss of `goptnoj of NFQT `rk se`gkg nj hrky

(Tourdk. www.n`sa.orh)

Jo al`dbout pkrnog kxpkdtkg from N@TA nj tr`jsntnoj doursk up to 1907

Tuast`jtn`l de`jhks kxpkdtkg nj Tt`jg`rgs - Qkvkjuk, Dojsolng`tnojGkfkrrkg W`x, Lk`sk, Fnj`jdn`l Ln`anlntnks

[jdkrt`njtnks `aout sdekgulk nj tek [T@ `laknt kxpkdtkg ay 1907 / 0;

Nmplkmkjt`tnoj de`llkjhks Td`rdk rksourdks `jg NW solutnoj De`jhk nj mnjgskt of `ll dojdkrjkg - Tuast`jdk ovkr Form

04


14/36

NFQTNFQT Ttrnbnjh Fk`turks vnsTtrnbnjh Fk`turks vns----vns NH@@Yvns NH@@Y

0. Mork snmnl`rntnks wnte NH@@Y te`j gnffkrkjdks

1. Wwo strnbnjh gnffkrkjdks from NH@@Y `rk te`t NFQT ns grnvkj ay F`nr v`lu`tnoj of `sskts `jg ln`anlntnks rksultnjh nj ujrk lnskg h`njs

`jg lossks

@rms lkjhte a`sns for `sskssmkjt of tr`js`dtnoj kvkj aktwkkjeolgnjh `jg suasngn`ry domp`jnks

4. Akdomks gnffndult `t tnmks to `pprkdn`tk tek domanjkg nmp`dt of sude f`nrv`lu`tnojs oj fnj`jdn`l rksults vns-`-vns `dtu`l ausnjkss pkrform`jdk

`. Kxe`ustnvk gnsdlosurks of @ddoujtnjh Yolndnksa. L`rhk jumakr of dl`rnfnd`tory jotks for `lmost kvkry lnjk ntkm

gnsdloskg nj Njdomk Tt`tkmkjt `jg A`l`jdk Tekkt

d. Tkjsntnvnty @j`lysns of dkrt`nj klkmkjts te`t m`y `ffkdt rksults guk tov`rn`tnojs, k. h., r`tk of kxde`jhk, flo`tnjh r`tk of njtkrkst oj

lo`j, ktd.g. Gnsdlosurk of rksults out of M`j`hkmkjts `jju`l rkvnkw of3

Kffnd`dy of rnsb ekghnjh njstrumkjts Drkgnt rnsbs `jg so oj

k. M`jg`tory `jju`l `sskssmkjt of [skful Lnfk of `sskts aym`j`hkmkjt


15/36

NFQTNFQT Ttrnbnjh Fk`turks vnsTtrnbnjh Fk`turks vns----vns NH@@Yvns NH@@Y 1 1

;. Fujdtnoj`l Durrkjdy m`y ak tek ojk of te`t doujtry wende snhjnfnd`jtlynjflukjdks opkr`tnojs `jg fnj`jdn`l rksults (N@T 10)

6. Yrkskjt`tnoj of Fnj`jdn`l Tt`tkmkjts (N@T 0Q) ns snhjnfnd`jtly gnffkrkjtfrom NH@@Y Dkrt nj kx`mplks

`. Dlk`j skhrkh`tnoj of @sskts `jg Lnànlntnks njto Durrkjt `jg JojDurrkjt hroups

a. Tt`tkmkjt of Otekr Domprkekjsnvk Njdomk (ToDN)

d. Tt`tkmkjt of De`jhks nj Kqunty (ToDK) njdlugnjh Gnvngkjg

g. Fujdtnoj`l hroupnjh of kxpkjsks (hkjkr`lly prkfkrrkg)

k. Yroenantnoj nj gnsdlosurk of Kxtròrgnj`ry Ntkm ujlnbk @T ;

f. Gnsdlosurk of Drntnd`l cughmkjt of m`j`hkmkjt nj `pplynjh `ddoujtnjh polndnks

Bky sourdks of kstnm`tnoj ujdkrt`njty te`t e`vk snhjnfnd`jt rnsbs

Njform`tnoj te`t kjàlks uskrs to kv`lu`tk kjtntysoackdtnvks, polndnks `jg prodkss of m`j`hnjh d`pnt`l


16/36

De`llkjhks nj Forw`rg Y`teDe`llkjhks nj Forw`rg Y`te


17/36

De`llkjhks nj Forw`rg Y`teDe`llkjhks nj Forw`rg Y`te

Njform`tnoj dojtkjt Yrotkdtnvk dojfngkjtn`lnty vs. domplktk tr`jsp`rkjdy

Domplktkjkss vs. Njv`snoj ay `j`lysts, weo tnll rkdkjtly bjkw NH@@Y

Mork vol`tnlnty nj Njdomk Tt`tkmkjt

Qklkv`jdk for st`bkeolgkrs Qkdohjntnoj `jg tr`js`dtnoj prodkssnjh wnte flkxnanlnty for

Dorpor`tk rkportnjh Tuast`jdk ovkr Form,

W`x @ddoujts `jg Qkturj Enstornd`l Dost vs. F`nr V`lu`tnoj

Lk`st possnalk `pplnd`tnoj of Qkhul`tory fr`mkworb of `ddoujtnjh

Wkst of Fujdtnoj`l Durrkjdy

[jlk`rjnjh jg rklk`rjnjh Qksk`rde, Qk`gnjh, Akjdem`rbnjh

Hung`jdk of K@D of ND@N, QAN Qkpl`dkg ay NFQND, TND `jg NJG @T Tdekgulk VN `jg Qkhul`tory Yrovnsnojs Qkvnskg

Qkvkjuk rkdohjntnoj Qkt`nl, @utomoanlk, Dojstrudtnoj, @nrlnjks, ktd.


18/36

De`llkjhks nj Forw`rg Y`teDe`llkjhks nj Forw`rg Y`te 1 1

M`jg`tory tksts `jg mk`surkmkjts Dovkj`jt dompln`jdk

Dl`ssnfnd`tnoj of Durrkjt ln`anlntnks

Wkst of Honjh dojdkrj

Gkat `jg Njtkrkst - nj Yrkfkrkjdk Te`rks `jg Pu`sn Kqunty Njstrumkjts Mogklnjh `jg v`lu`tnoj of Optnojs `jg otekr Gkrnv`tnvk dojtr`dts

KQY Tystkm ujgkr jkw st`jg`rgs

.

E`jglnjh of H@@Y gnffkrkjdks for dojvkrsnoj

@jju`l Ausnjkss Yl`j prkp`r`tnoj ujgkr dojvkrhkg NFQT Tt`jg`rgs

Kmkrhnjh jkkgs of Gnrkdt W`x Dogk `jg Hoogs `jg Tkrvndk W`x


19/36


Todno Kdojomnd Nmp`dts of NFQT Tomk rksk`rdekg out teouhets

. Njtrogudtnoj of NFQT seoulg ak rk-kx`mnjkg from `t lk`st twognstnjdt pkrspkdtnvks3

0. tek usk, mnsusk, `jg àusk of prnjdnplk-a`skg F`nr V`luk

@ddoujtnjh (FV@) nj tek wngkr `rkj` of sodno-kdojomnks . FV@seoulg ak rk-kx`mnjkg `s ` spkdnfnd mogk of njform`tnoj te`tde`jhks tek kpnstkmnd, opkr`tnoj`l `jg dojtrol fr`mkworbs ofv`rnous orh`jns`tnojs

.

woulg `ffkdt tek Tovkrknhj Qnhet `jg J`tnoj`l Ttr`tkhy todojtrol Njgn`s sodno-kdojomy for tek s`bk of sust`njàlk hrowte.

Wek mogk of njtkrj`tnoj`l st`jg`rgs seoulg ak rkkx`mnjkg for

wektekr nt wnll `ffkdt tek powkr a`l`jdk aktwkkj Njgn`jHovkrjmkjt `jg njtkrj`tnoj`l orh`jnz`tnojs (Y`hk 4)

Xk `rk jot dojdkrjkg wnte nsol`tkg dorpor`tk sd`jg`ls. .dojdkrjkg àout tek njgnrkdt , lojh tkrm, mkjt`l nmp`dts of tek jkw`ddoujtnjh oj tek sodno-kdojomnks nj Njgn`. (Y`hk 007) Dojtg. ..


20/36


Todno Kdojomnd Nmp`dts of NFQT Tomk rksk`rdekg out teouhets

Doujtrnks sude `s Denj` `jg Njgn` m`y rkqunrk tnhet dojtrol of, forkx`mplk njsur`jdk njgustry, for tek protkdtnoj of ` l`rhk popul`tnojte`t seoulg jot ak suackdtkg to tek lohnd `jg powkr of njtkrj`tnoj`lnjstntutnoj`l njvkstors weosk m`nj njtkrksts `rk njvkstmkjt rkturj.

(Y`hks 007-00;)

Ojdk tek hloa`l `ddoujtnjh st`jg`rgs `rk nmplkmkjtkg, tekpkrform`jdk of Njgn`j domp`jnks `jg njgustrnks ns lnbkly to akdomp`rkg wnte te`t of otekr doujtrnks wnteout t`bnjh sodn`l jkkgs`jg dojtkxt njto `ddoujt.(Y`hk 00;)

Dojvkrhkjdk ns ` d`rkfully dr`ftkg `lteouhe nt m`y jot ak dommojlyujgkrstoog gkfnjntnoj or tek ojk gksnrkg ay N@TA. (Y`hk 00;)

Denjksk polntnd`l lk`gkrs e`vk trk`tkg `ddoujtnjh `s ` m`ttkr of

j`tnoj`l str`tkhy . Dojvkrtkg `ddoujtnjh `s ` hovkrjmkjt`l tool totr`jsform dommujnst ausnjkss orh`jns`tnojs njto mogkrj kdojomndkjtntnks.(Y`hk 010)

Tourdk3 Todno-Kdojomnd Nmp`dts of NFQT oj Xngkr Tt`bkeolgkrs nj Njgn`Womo Tucubn `jg C`yp`l C`nj, T`ng Ausnjkss Tdeool, [jnvkrsnty ofOxforg, 1909 Rv.1.4.1]


21/36

Ttugy FTs ujgkr lod`l H@@Y nj gkt`nls for l`st terkk yk`rs Ngkjtnfy drntnd`l jg m`cor tr`js`dtnojs njdlugnjh ojk-off bnjg Lnst `ddoujtnjh ujgkr rkhul`tory rkqunrkmkjts Wr`dk a`db `ll worb sekkts `jg v`lu`tnojs for mk`surkmkjt

Bjow yourFnj`jdn`lTt`tkmkjts(FTs) mork

ujgkr NH@@Y

Ngkjtnfy H@@Y gnffkrkjdks vns--vns NFQT

Ngkjtnfy

Ar`wl out De`llkjhks nj H@@Y DojvkrsnojAr`wl out De`llkjhks nj H@@Y Dojvkrsnoj --@gvndks from @ugnt Dommnttkk@gvndks from @ugnt Dommnttkk

Wr`js`dtnojs, Mk`surkmkjts, Gnsdlosurks, Tkjsntnvnty W`alk

@sskss rkqunrkmkjts, kfforts nj-eousk d`p`anlntnks `jg kxtkrj`lsupport wnte Yl`j A nf rkqunrkg

Arnkf top m`j`hkmkjt `jg opkr`tnjh tk`m for support rkqunrkg

dojtkjt,`sskss tnmk`jgrksourdks

Ngkjtnfy ` Mkjtor `jg skt up ` Ttkkrnjh Dommnttkk Yrkp`rk `jg mojntor @dtnoj W`bkj Qkport

Coa gksdrnptnoj, Njform`tnoj njputs, Gkpkjgkjdy, Wnmklnjk

Qkvnkw prohrkss wnte fodus for drntnd`l ntkms Qkvnkw gr`ft `ddoujts wnte ntkr`tnvk pkrfkdtnojs

@dtnojs,Kxkdutnoj,`jgMojntornjh


22/36

Bky Pukstnojs to ak @jswkrkgBky Pukstnojs to ak @jswkrkgFor Wek @ugnt Dommnttkk `jg Ao`rg of GnrkdtorsFor Wek @ugnt Dommnttkk `jg Ao`rg of Gnrkdtors


23/36

Bky Pukstnojs to ak @jswkrkg for @D `jgBky Pukstnojs to ak @jswkrkg for @D `jg AoGAoG

Qkvkjuk Qkdohjntnoj `jg @ddoujtnjh Njgustry spkdnfnd de`jhks - Qkt`nl, Vkendlk, Wklkdom, Dojstj. ktd.

@ppro`deks to rkvnsnt mk`surkmkjt `jg rkdohjntnoj

NW kj`alkmkjt of tek prodkss

@rtndul`tnoj of gnsdlosurk for polndy `jg mk`surkmkjt

Fnxkg @sskts Njstntutnoj`lnskg Yrodkss

F`nr v`lu`tnoj oj fnrst `goptnoj

ompojkjt s`t oj o `sskts

@jju`l rkvnkw of uskful lnfk `jg rksngu`l v`luk

@jju`l tksts for nmp`nrmkjt `jg `ddoujtnjh of outdomks

Njst`jdks of lk`sks ujgkr W`bk or Y`y @rr`jhkmkjt (NFQND 7)

W`x nmplnd`tnojs for `ll tek aovk Durrkjt `jg Gkfkrrkg

@sskts `jg Ln`anlntnks Durrkjt & Joj Durrkjt

Dovkj`jt dompln`jdks for Lo`js `jg dojskqukjt de`jhks

Tplnt Yrkf. Te`rks `jg Domanjkg Njstrumkjts njto Gkat , Kqunty `jg Njtkrkst

Qkstrndtkg D`se & D`se Kqunv`lkjts


24/36

Bky Pukstnojs to ak @jswkrkg for @D `jgBky Pukstnojs to ak @jswkrkg for @D `jg AoGAoG 1 1

Ausnjkss Domanj`tnojs Kffkdts oj tr`js`dtnojs pl`jjkg for futurk

Nmp`dts of de`jhks guk to f`nr v`lu`tnojs of `sskts `jg lnànlntnks

Futurk kxnt str`tkhnks

Njvkstmkjts nj @ssodn`tks `jg Conjt Vkjturks

De`jhks nj jumakr of kjtntnks ujgkr Kqunty @ddoujtnjh mkteog

Mognfnd`tnojs rkqunrkg nj Conjt Vkjturk hrkkmkjts

W`xks

Gkfkrrkg W`x A`l`jdk Tekkt a`skg `ppro`de

Ovkr`ll nmp`dt oj Durrkjt NjdomkW`xks

Kffkdt oj Njgnrkdt W`xks guk to de`jhks nj Qkvkjuk `ddoujtnjh

Dojtnjhkjt Lnànlntnks

Qk`sskssmkjt `jg d`tkhornsk njto Qkmotk, Yossnalk, or Yroaàlk

Yrovnsnoj rkqunrkmkjt for proaàlk d`sks

Wr`jsp`rkjt gnsdlosurks `ftkr gkt`nlkg rkvnkw


25/36

Bky Pukstnojs to ak @jswkrkg for @D `jgBky Pukstnojs to ak @jswkrkg for @D `jg AoGAoG 4 4

Fnj`jdn`l Tt`tkmkjt Yrkskjt`tnoj

De`jhks nj Form`ts `jg Dl`ssnfnd`tnojs

Fujdtnoj`l vs. j`tur`l hroupnjh of kxpkjsks

Vol`tnlnty nj Njdomk Tt`tkmkjt KANWG@ jot ` gkfnjkg mk`surkmkjt

@ggntnoj`l Domprkekjsnvk Njdomk jg De`jhks nj Kqunty

,

@ssksskg `gcustnjh kvkjts post A`l`jdk Tekkt g`tk

Tkjsntnvnty @j`lysks Durrkjdy Kxde`jhk Q`tk `jg Njtkrkst

Fnj`jdn`l Qnsb M`j`hkmkjt

Drkgnt to Dustomkrs

Durrkjdy Kxde`jhk Q`tk Kxposurks

Lnqungnty M`turnty Yrofnlk of Lo`js, Drkgntors, Gkrnv`tnvks

Dommognty produrkmkjt

Dommujnd`tnoj str`tkhy `jg prkskjt`tnoj to @j`lysts


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Wr`jsntnoj to NFQTWr`jsntnoj to NFQTTnhjnfnd`jt Nmp`dts oj Dorpor`tk QkportnjhTnhjnfnd`jt Nmp`dts oj Dorpor`tk Qkportnjh


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Tnhjnfnd`jt Nmp`dtsTnhjnfnd`jt Nmp`dts -- Qkvkjuk QkdohjntnojQkvkjuk Qkdohjntnoj

Wkdejolohy, Mkgn` `jg Wklkdom Aujglkg skrvndk dommntmkjts wnte e`jgskts / g`t` d`rgs gkfkrrkg

tnll gklnvkry

Qkt`nl, Motor D`r, @nrlnjks

Gkfkrmkjt for F`nr V luk (FV) of Ln`anlnty `h`njst loy`lty prohr`mmk,futurk gklnvkry of dommognty, skrvndks or kxtkjgkg w`rr`jty

Njdkjtnvk to ak jkttkg-off from T`lks njstk`g `s skllnjh kxpkjsks

@gvkrtnskmkjt A`rtkr tr`js`dtnojs Qkln`aly mk`surkg FV of skrvndks rkdknvkg or

provngkg

Dojstrudtnoj, Qk`lty `jg Njfr`strudturk

Wkrms of hrkkmkjt `rk drntnd l for rkvkjuk rkdohjntnoj

@t a`dbkjg oj gklnvkry or

Yroportnoj`tk domplktnoj a`sns


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Tnhjnfnd`jt Nmp`dtsTnhjnfnd`jt Nmp`dts -- Qkvkjuk Qkdohjntnoj .. 1Qkvkjuk Qkdohjntnoj .. 1

A`jbs [pfrojt fkks njdomk `h`njst lo`js to ak `mortnskg ovkr lo`j pkrnog

oj kffkdtnvk ynklg a`sns

Tuast`jtn`l rkdl`ssnfnd`tnoj `jg f`nr v`lu`tnoj of njvkstmkjts

D`pnt`l Hoogs [jaujglnjh of njst`ll`tnoj skrvndks `jg rkdohjntnoj oj domplktnoj

JYV gnffkrkjtn`l `h`njst gkfkrrkg p`ymkjts trk`tkg `s fnj`jdknjdomk

De`jhk nj J`turk of Qkvkjuk

M`juf`dturnjh / Tkrvndk j`turk to Lk`snjh Njdomk nf NFQND 7 ns`pplnkg

M`juf`dturnjh to Tkrvndk Qkvkjuk Frkk skrvndk doupoj ay Motor

D`r Njgustry

T`lk of Hoogs Yeysnd`l dojtrol `jg owjkrsenp de`jhk

DNF Kxports - Anll of L`gnjh vs. gklnvkry

Gomkstnd FOQ Gkstnj`tnoj Dojtr`dt - Lorry Qkdknpt ns jot tek drntkrn`


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Tnhjnfnd`jt Nmp`dtsTnhjnfnd`jt Nmp`dts -- Njdomk Tt`tkmkjtNjdomk Tt`tkmkjt

KANGW@ (Jot rkdohjnskg `s ` mk`surkg v`luk nj Njdomk Tt`tkmkjt)

@utomoanlk Dompojkjt, Yowkr Hkjkr`tnoj @rr`jhkmkjt

De`rhks for dompojkjts ujgkr t`bk or p`y `rr`jhkmkjt m`y `ttr`dtNFQND 7 `jg ak trk`tkg `s Gkprkdn`tnoj ujgkr Fnj`jdn`l lk`sk

A`jbsYrovnsnojnjh `h`njst JY@s `s pkr QAN gnrkdtnvks to ak rkpl`dkg ayNmp`nrmkjt of futurk d`se flow a`skg oj oackdtnvk kvngkjdk

Domanjkg nmp`dts of Qkvkjuk `jg Dost rkdohjntnojs

FV `jg Qk`ssksskg Lnfk oj Gkprkdn`tnoj of Fnxkg @sskts `jg Njt. @sskts

Fujdtnoj`l Durrkjdy De`jhk m`y nmp`dt `ll ntkms nj Njdomk

Tt`tkmkjt


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Tnhjnfnd`jt Nmp`dtsTnhjnfnd`jt Nmp`dts -- Njdomk Tt`tkmkjt .. 1Njdomk Tt`tkmkjt .. 1

Njdomk Tt`tkmkjt YAW & Y@W (Dojtg.)

D`pnt`l profnt oj ausnjkss domanj`tnoj

FV of njvkstmkjt propkrty nj Qk`lty skdtor

Njtkrkst dost `h`njst Yrkfkrkjdk Te`rk oj trk`tmkjt `s lo`j

@mortns`tnoj of [pfrojt Fkks for lo`js ovkr goor to goor pkrnog

Gkfkrrkg W x @sskt / Lnànlntnks `h`njst `ll f`nr v`lu`tnoj h`njs / lossks

De`jhks guk to `gcughkg `gcustnjh kvkjts post a`l`jdk sekkt g`tk

Yrovnsnoj for Dojtnjhkjt Lnànlnty Yroaàlk, Yossnalk `jg Qkmotk


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Tnhjnfnd`jt Nmp`dtsTnhjnfnd`jt Nmp`dts -- A`l`jdk Tekkt `jg Jkt XorteA`l`jdk Tekkt `jg Jkt Xorte

Qkdl`ssnfnd`tnoj of Lo`js `s Durrkjt Lnànlntnks, nf w`nvkr `h`njst dovkj`jtgkfùlts jot oat`njkg wntenj yk`r kjg

Yrksdrnptnvk provnsnoj `jg jot suast`jdk ovkr form

M`y e`vk nmplnd`tnojs oj Honjh Dojdkrj `sskssmkjt `jg rkpot ay @ugntors

Qkpl`dk Fnxkg @sskts ay Lojh Wkrm Qkdknvàlks nf NFQND 7 `pplnks toW`bk or Y`y or skrvndnjh dojtr`dts wnte spkdnfnd `sskts

Yrkfkrkjdk Te`rks rkdl`ssnfnkg `s Gkat

FV of Njtkr-domp`jy Aorrownjhs `t dojdkssnoj`l r`tk

Tplnt of Dojvkrtnalk Njstrumkjts njto Gkat `jg Kqunty FDDA, Gkakjturk

Kffkdtnvk Ekghk @ddoujtnjh for gkrnv`tnvks FV nmp`dt oj Jkt Xorte

@gcustnjh Lo`js for Kffkdtnvk Njtkrkst Mkteog `jg [pfrojt De`rhks

Qk`sskssmkjt of gffkdtnvk [skful Lnfk `jg Qksngu`l V`luk of Fnxkg @sskts


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Tnhjnfnd`jt Nmp`dtsTnhjnfnd`jt Nmp`dts -- A`l`jdk Tekkt `jg Jkt XorteA`l`jdk Tekkt `jg Jkt Xorte .. 1.. 1

Fujdtnoj`l Durrkjdy de`jhk Nmp`dt oj Fnxkg @sskt V`lu`tnoj `jg DWQ

Durrkjt `jg Jojdurrkjt `ppro`de tow`rgs A`l`jdk sekkt

Hoogwnll - @mortns`tnoj vs. nmp`nrmkjt

Gkfkrrkg W`x Yrovnsnoj wnte A`l`jdk Tekkt `ppro`de

Qkv`lu`tnoj `jg FV of Fnxkg @sskts

Ausnjkss Domanj`tnojs

rs mk op oj

Gkprkdn`tnoj mkteog

De`jhks guk to `ssksskg @gcustnjh Kvkjts post a`l`jdk sekkt g`tk

Yrovnsnoj for Dojtnjhkjt Ln`anlnty Yroa`alk, Yossnalk `jg Qkmotk


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@ggntnoj`l Jotks `jg Gnsdlosurks for Mork Wr`jsp`rkjdy@ggntnoj`l Jotks `jg Gnsdlosurks for Mork Wr`jsp`rkjdy

Fnj`jdn`l Qnsb M`j`hkmkjt - Oackdtnvks `jg Yolndnks dovkrnjh

Drkgnt Qnsb oj Dustomkrs

Durrkjdy Kxde`jhk Kxposurks

Lnqungnty Qnsb - M`turnty Yrofnlk for Lo`js, Drkgntors, Gkrnv`tnvks, Lk`sk

Dommognty Yrndk Qnsb

Qkstrndtkg D`se

D`pnt l M`j`hkmkjt Yolndy - Oackdtnvk, Gkat, Kqunty

W`x Qkdojdnln`tnoj `jg @j`lysks Qkdojdnln`tnoj `t Kffkdtnvk Q`tk

Dompojkjt-wnsk @j`lysns of Gkfkrrkg W`x

Tkjsntnvnty @j`lysks

Njtkrkst Q`tk oj Lo`j Yortfolnos wnte Qkskt Dlùsks or Flo`tnjh Q`tk

Kxde`jhk V`rn`tnojs oj Fnj`jdn`l @sskts `jg Lnànlntnks

@j`lysks of Dojtnjhkjt Lnànlntnks - Yroaàlk, Yossnalk `jg Qkmotk


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Tnhjnfnd`jt Nmp`dts oj Ykrform`jdk Njgnd`torsTnhjnfnd`jt Nmp`dts oj Ykrform`jdk Njgnd`tors

Durrkjt Q`tno - Mostly lnbkly to ak @gvkrsk kvkj D`se Kqunv`lkjts m`yak Joj Durrkjt @sskts

Fnxkg @sskts to Lo`j - Movkmkjt m`y ak Aote X`ys gkpkjgnjh oj FV,rk`sskssmkjt of Lnfk `jg Qksngu`l V`luk

Gkat Kqunty Q`tno - Lnbkly to ak @gvkrsk guk to Qkdl`ssnfnd`tnoj ofYrkfkrkjdk Te`rk, Dojvkrtnalk Njstrumkjts

Qkturj oj Jkt Xorte - Domanjkg kffkdt m`y ak Aote X`ys aut lnbkly tomprovk

KANGW@ ovkr Qkvkjuk (Jot ` Tt`jg`rg Mk`surk, m`y ak njdlugkg njJotks) - Domanjkg kffkdt from rkvkjuk `jg dost rkdohjntnoj

Gkat Tkrvndk Dovkr`hk Q`tno - M`y e`vk to ak rkd`st ujgkr NH@@Y tnllNjgn`j A`jbs t`bks ` polndy gkdnsnoj `aout NFQT `pplnd`tnoj.

@j`lysts to kxkrdnsk d`utnoj wenlk usnjh `jg domp`rnjh sude gnsdlosurks


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Furtekr Weou etsFurtekr Weou ets


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`j ou `j ou `j ou `j ou

IFRS & Corp. Governance - Dun & Bradstreet April, 2011

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Transcript of IFRS & Corp. Governance - Dun & Bradstreet April, 2011