Directors’ Emoluments Substantive

1. Break up schedule

2. Basic Salary

• Accuracy

• Payment

3. Bonus

• Approval

• Accuracy

• Eligibility

• Payment

4. Benefits in Kind

• Approval

• Nature

• Accuracy

5. Completeness of Remuneration

6. Disclosure
Accounting Estimates Substantives
Law suits Provision/Contingency

1. Completeness of law suits

2. Nature of law suit

3. Likelihood of outcome

4. Amount involved

5. Assumptions underlying treatment

6. Disclosures

Redundancy Provision

1. Break up schedule

2. Approval and Announcement of redundancy

3. Accuracy of provision

4. Payment

5. Completeness of provision

6. Disclosure

Reorganization Provision

1. Break up schedule

2. Approval

3. Training/Retraining costs

4. Amount/Costs

5. Completeness

6. Disclosure