| 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 |