beneficiaries, and any issues of intergenerational fairness between them as well as where the ultimate risk-bearing lies within the institutional investor. The ICGN has summarised the key obligations of

. Disclose whether an issuer is directly or indirectly controlled by another entity or natural person, as well as the nature of such control. To the extent known to the issuer, indicate whether the issuer is

person, as well as the nature of such control. To the extent known to the issuer, indicate whether the issuer is directly or indirectly owned or controlled by another corporation, by any foreign government

entity or natural person, as well as the nature of such control. To the extent known to the issuer, indicate whether the issuer is directly or indirectly owned or controlled by another corporation, by any

. The Principles are the ICGN’s primary standard for well governed companies and set the framework for a global work programme focused around influencing public policy, informing governance dialogue and

be made public. If the exact dates are not known when the prospectus is first filed or distributed to the public, describe arrangements for announcing the final or definitive date or period. 2. Method

as oil, gold, or coffee. Consolidation approach: The identification of companies, businesses, organizations etc. for inclusion within the reporting boundary of the responding organization is known as

, practitioners and experts on corporate governance in the region, as well as from OECD countries and relevant international institutions. Participants exchange experiences and push forward the reform agenda on

or shortened and the duration of possible extensions, as well as how this information will be made public. 4. In case the exact dates of the offering period are not known, disclose the arrangements for

as well as financial intermediaries and service providers with the right incentives to perform their roles within a framework of checks and balances. The Principles are intended to be concise