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 |