share- holders (through what is known as 'tunnelling' 3 ), or misrepresenting an individual company's financial statements (of particular concern where the company is under pressure to meet expectations

Distribution of Newly Issued Shares and Share Warrants by Issuer

includes the following: IV. A mechanism should exist to require auditors to be subject to the discipline of an auditor oversight body that is independent of the audit profession, or, if a professional body

which the possible effects on current period’s figures exist, where: ( 2.3.1 corresponding figures contain material misstatements but there is no effect on current period’s figures (paragraph

imposed by management (paragraph........). ฆ 2.3 Corresponding figures contains or may contain material misstatement which the possible effects on current period’s figures exist, where: ฆ 2.3.1

accuracy doesn’t exist and will not be possible Based on meaningful stakeholder engagement – it should amplify the voices of people who experience the impact Convergence between reporting and management

which are fixed cost still exist and not variable to the income such as animal feed, utilities, water-electricity bill. Therefore, the company has managed to reduce some unnecessary expenses during the

Up in 2H2017 to 2018 No Project Capacity (Kt) Expected Start Up/ Completion Strategy Remarks 1 US Gas Crack- er 440 Kt pa End 2017 a. ~90% output goes to IVL exist- ing EO/EG facil ity b. Capturing

- er 440 Kt pa Early 2018 a. ~90% output goes to IVL exist- ing EO/EG facility b. Capturing entire value chain in USA c. Most integrated PET company in North America d. Leveraging shale gas supply e. ~95

convincing rationale and provide detailed explanation in the annual report. Unless extraordinary circumstances exist there should be a break in service between the roles, (e.g. a period of two years). 2.4