4. Cash flow ratios x x x
5. Liquidity ratios x x x
6. Gearing ratios x x x
7. Fixed asset revaluation within
the last 5 years
x x x
8. Disclosure of brand valuation x x x
9. Disclosure of other intangible
valuations (except goodwill)
x x x
10. Dividend payout policy x x x
11. Transfer pricing policy x x x
12. Impact of any accounting