Point 5

Discussion on financial objectives/strategies of the business

Point 6

Time frame for achieving financial objective

Point 7

How non-financial objectives monitoring and create or preserve value

Point 8

Significant changes in objectives and strategy

Point 9

A strategy of the vision and value of the business

Point 10

Discussion of how value & objectives relates to strategy

Category 3: Key resources, risks and relationships

Point 11

Discussion of key financial resources available to the company

Point 12

Discussion of the key non-financial resources available to the company

Point 13

Adequancy of financial and non-financial resources

Point 14

Analysis of capital structure

Point 15

Analysis of financial arrangements

Point 16

Discussion of liquidity and cash flows of the business

Point 17

Plans to address any identified inadequacies or surplus of resources

Point 18

Potential impact of the identified risks and how they are managed

Point 19

Identification of key external and internal risks and opportunities

Point 20

Explanation changes in risk management

Point 21

Discussion of key relationship in place e.g. employees

Point 22

How key relationships are managed and likely impact on business

Category 4: Results and prospects

Point 23

Explanation of the development and performance of the entity during the year

Point 24

Explanation of the financial position at the end of the year

Point 25

Discussion of significant changes in financial position

Point 26

Variability of quarterly sales over the last three years. AND Net Income growth (three-year annual growth).

Point 27

Extent to which past results are indicative of future progress /results

Point 28

The management of the firm set specific objectives and explain how to achieve them?

Point 29

Analysis of improvements/prospects of the entity AND how implement its targets/strategies about future.

Point 30

Identification of objectives/targets for non-financial measures

Category 5: Performance measures and indicators

Point 31

Discussion of key financial measures used to measure and assess improvement progress

Point 32

Discussion of key non-financial measures used to measure and assess progress

Point 33

Changes in the quantified measures or indicators reported

Point 34

Identification of key financial and non-financial indicators that it uses to monitor progress

Point 35

Explanation of how each measure, or quantified indicator, reported in MC has been defined and calculated

Point 36

Consistent reporting of performance measures and indicators

Point 37

Discussion of the purpose of each reported measure should be disclosed