• 1. Introduction
  • Scope of paper
  • 2. Quality of disclosure
  • a. Relevance
  • b. Timeliness
  • c. Accessibility
  • d. Comprehensiveness
  • e. Reliability
  • f. Comparability
  • g. Consistency
  • 3. What should be disclosed
  • a. Financial position
  • b. Financial performance
  • c. Risk exposures and how they are managed
  • d. How information is prepared
  • e. Basic business, management and corporate governance information