MKT 3.2.10 Guidance
1. Rule 3.2.10 reflects the "comply or explain" approach adopted by the
DFSA in respect of the Corporate Governance Principles.
2. With regard to the opinion required under Rule 3.2.10(c), adequate information relating to the corporate governance framework of the
Reporting Entity should be included to support the opinion, such as the identity of its chair, any committees of the Board and their role and membership, the chief executive and Persons undertaking key control functions such as the head of compliance, risk control and internal audit and how their independence is achieved. See also the disclosure of information required under App2.
Derived from RM81/2011 (Made 30th November 2011). [VER1/11-11]