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Hrvatska Poštanska Banka d.d.

Governance Information Apr 6, 2016

2090_rns_2016-04-06_2ff3c876-5c92-4877-b9e2-c8cbfc640535.pdf

Governance Information

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KODEKS KORPORATIVNOG UPRAVLJANJA

GODIŠNJI UPITNIK

MAIN COMPANY INFORMATION:CONTACT PERSON AND CONTACT PHONE:

DATE OF QUESTIONAIRE COMPLETE:

All the questions contained in this questionnaire relate to the period of one bussines to which annual financial statements also relate.

If question in questionnaire ask for explanation, it is needed to explain answer.

All answers in questionnaire will be measured in percentage as explained in the beggining of each chapter.

COMPANY HARMONIZATION TO THE PRINCIPLES OF CORPORATE GOVERNANCE CODE

Q
ion
t
ue
s
No
Q
ion
t
ue
s
s
An
er
sw
/
Y
E
S
N
O
lan
Ex
ion
t
sp
a
1 d t
he
he
l
f t
he
de
d
d
D
i
Co
ica
ion
Co
Go
Co
i
i
t t
t
te
t a
t
mp
an
y
ac
ce
p
ap
p
o
rp
or
a
ve
rn
an
ce
or
cce
p
l
f c
?
i
icy
ts
te
ow
o
o
or
or
a
ov
ern
an
ce
n p
p
g
Y
E
S
2 Do
he
Co
ha
do
d p
les
f c
h
l
inc
ip
i
in
i
in
t
te
te
t
ts
ter
es
an
y
ve
a
o
or
or
a
ov
ern
an
ce
na
mp
p
r
p
g
w
l
ic
ies
?
p
o
Y
E
S
3 Do
he
Co
i
h
in
i
l
f
ina
ia
l r
he
l
ian
i
h t
he
t
t
ts
ts
t
t
es
an
y
an
no
un
ce
an
nu
a
ep
or
co
ce
mp
w
nc
mp
w
les
f
ly
la
inc
ip
' co
in
'
p
r
o
mp
or
ex
p
Y
E
S
4 he
Co
ke
he
f a
l
l s
ha
ho
l
de
da
h t
he
Do
in
in
in
i
t
ta
to
t t
ter
t o
t
es
an
y
ac
co
un
es
re
ac
co
e w
mp
rs
r
nc
inc
ip
les
f
Co
Go
Co
de
h
i
le
k
ing
de
is
ion
?
te
o
or
a
ve
an
ce
a
p
r
rp
rn
w
m
c
s
Y
E
S
Š
A
A
O
A
A
A
A,
lc,
H
R
V
T
S
K
P
T
N
S
K
B
N
K
p
b
Za
g
re
An
ć
Lu
ia
To
i
c
a
m
h
1
6
2
2.
M
2
0
arc

SHAREHOLDERS AND GENERAL MEETING

ion
Q
t
ue
s
No
Q
ion
t
ue
s
s
An
sw
er
Y
E
S
/
N
O
Ex
lan
ion
t
a
sp
5 Is
he
ha
ho
l
d
la
h
h a
he
he
in
ing
ion
ip
i
t
t
t
t
t
co
mp
an
y
a c
ro
ss-
s
re
re
s
w
no
r c
om
p
an
y
or
o
r
?
(
I
f y
la
)
ies
in
co
an
es,
ex
mp
p
O
N
6 Do
h s
ha
f t
he
ha
ing
ig
ht
?
(
I
f n
la
in
)
t
t,
es
ea
re
o
co
an
y
ve
on
e v
o
o
ex
c
mp
r
p
Y
E
S
7 he
l
l s
ha
ho
l
de
l
ly
?
(
I
f n
la
)
Do
in
t
tre
t a
t,
es
co
an
y
a
re
eq
ua
o
ex
mp
rs
p
Y
E
S
8 Ha
he
du
for
f a
for
he
l a
b
ly
be
iss
ing
ing
s t
tto
t
t t
ro
ce
re
u
ow
er
o
ey
vo
a
en
era
sse
en
p
p
rn
g
m
I
fu
l
ly
im
l
i
f
ie
d a
d
fre
f a
ic
for
l r
ire
?
(
f n
la
in
)
st
t
nt
t,
e o
ny
a
eq
u
me
o
ex
s
p
n
r
m
s
p
Y
E
S
9 Ha
he
d t
ha
he
ha
ho
l
de
f t
he
ho
for
ha
s t
t t
tev
co
an
y
en
su
re
re
o
co
an
y
er
rea
so
mp
s
rs
mp
w
w
n,
,
b
le
he
b
ly
ha
ho
b
l
d t
in
ies
ig
in
t a
to
te
t t
te
are
no
vo
a
as
sem
p
ers
on
ve
p
ro
x
ar
e o
e
o v
o
w
,
da
h
d
fro
he
ha
ho
l
de
h n
for
ho
i
ins
ion
ive
i
t
tru
ct
t
t
xtr
ts
t
ac
co
r
nc
e w
s r
ec
e
m
s
re
rs,
w
o e
a c
os
se
ha
ho
l
de
?
(
I
f n
la
)
in
t,
re
o
ex
s
rs
p
T
he
h
de
ds
T
he
ba
k
re
we
re
no
su
an
c
m
n
dy
ho
d v
is
ize
ing
to
t
t
rea
se
cu
re
au
o
r
for
ha
ho
l
de
ho
t
p
ers
on
s
s
re
rs
w
ar
e n
o
b
le
by
he
lve
to
te
t
a
vo
e
ms
s.
1
0
d t
he
d o
f t
he
he
he
b
ly,
D
i
M
Bo
ing
t o
t
t
m
an
ag
em
en
r
an
ag
em
en
ar
co
mp
an
y,
w
n c
on
ve
n
as
sem
he
da
for
de
f
he
he
f s
ha
h
h w
l
l
be
lev
for
in
ing
in
is
ic
i
t t
te
t
st
tu
t
ter
t
se
a
re
o
res
re
an
s
g
, w
is
ing
ing
ig
ht
he
l a
b
ly
f t
he
by
ing
ha
da
ior
t
t t
tt
t
t
te
to
ex
erc
vo
s a
en
era
sse
o
co
an
y,
se
r
g
m
mp
p
r
he
da
f
ho
l
d
he
b
ly
d n
l
ha
da
he
da
f
ho
l
d
he
ing
ier
6
ior
ing
t
t
t e
t
to
t
t
y
o
as
sem
an
o
ar
n
y
s p
r
y
o
b
ly
?
(
I
f n
la
)
in
t,
as
sem
o
ex
p
Y
E
S
1
1
he
da
f t
he
b
ly,
l
l a
l
l r
lev
da
d
do
h
W
ion
i
t
t
ta
nt
t
t
ere
ag
en
o
as
sem
as
w
e
s a
e
an
an
cu
me
a
w
lan
ion
la
ing
he
da
d o
he
bs
i
f t
he
d p
t
t
to
t
n t
te
t a
t
ex
a
e
ag
en
an
no
un
ce
e
o
co
an
y
an
u
p
s r
w
mp
,
he
d
l o
f s
ha
ho
l
de
he
f t
he
da
f t
he
f
b
l
isp
's p
ise
irs
ica
ion
t
t
te
t p
t
os
a
re
rs
on
co
mp
an
y
rem
s a
s o
o
u
f t
he
da
I
f n
la
?
(
in
)
t,
o
ag
en
o
ex
p
Y
E
S
1
2
he
de
d
de
d p
dv
d
de
d p
lu
de
for
Do
is
ion
iv
i
iv
i
inc
in
ion
t
nt
nt
t
es
c
on
n
ay
me
or
a
an
ce
n
ay
me
m
a
he
da
he
ha
ho
l
de
he
ht
d
de
d p
d
for
ire
ig
iv
i
in
ion
t
te
t
to
nt,
t
on
re
ac
u
ay
me
an
a
on
w
n s
rs
q
r
n
m
he
da
io
d
du
ing
h
ic
h t
he
d
iv
i
de
d w
i
l
l
be
i
d
?
(
I
f n
la
in
)
t
te
t,
or
er
a
o
ex
p
r
w
n
p
p
he
d
de
d p
T
iv
i
ts.
re
we
re
no
ay
ou
n
1
3
Is
he
da
f
d
iv
i
de
d p
dv
d
iv
i
de
d p
be
la
ha
3
0
t
te
nt
nt
t t
t
ter
t
o
ay
me
or
a
an
ce
ay
me
se
o
no
n
n
n
da
fte
he
da
f
de
k
I
f n
la
is
ion
ing
?
(
in
)
r t
te
t,
y
s a
o
c
m
a
o
ex
p
lan
Se
ion
1
2.
t
t
e e
a
a
xp
1
4
ha
ho
l
de
fav
d w
h
le
he
d
de
ds
dv
d
de
ds
?
(
I
f
W
i
iv
ing
ir
iv
i
iv
i
t
ere
an
y
s
re
rs
ou
re
rec
e
n
or
a
an
ce
n
la
in
)
so
ex
p
,
Se
lan
1
ion
2.
t
t
e e
a
a
xp
1
5
Ar
he
ha
ho
l
de
l
low
d t
ic
ip
d t
he
l a
b
ly
f t
he
t
t
te
te
t t
e
re
a
e
o p
ar
a
an
o v
o
a
en
era
sse
o
s
rs
g
m
de
hn
log
I
f n
la
ing
ica
ion
?
(
in
)
t
te
t,
co
mp
an
y
us
o
co
un
c
o
y
o
ex
p
m
rn
mm
O
N
T
he
h
de
ds
by
re
we
re
no
su
an
c
m
ha
ho
l
de
s
re
rs.
1
6
he
d
be
de
f
d
for
he
l a
b
ly
by
Ha
i
ion
ine
ic
ip
ing
ing
t
t
t
t
t t
t
ve
co
n
s
en
p
ar
a
a
g
en
era
sse
m
vo
hr
h p
(
f w
he
he
h
d p
he
law
d
ing
irr
ive
is
is
i
t
t
t
t
r t
tte
t t
t
ou
g
ro
xy
vo
esp
ec
o
p
erm
ur
su
an
o
an
les
f a
),
h a
for
dv
f
f
ic
ia
ion
is
ion
ic
ip
ion
in
i
ica
ion
t
t
tra
t
t
t
rt
t
ar
o
sso
su
eg
ar
a
a
an
ce,
ce
o
c
c
s r
p
f a
I
f s
la
?
(
in
)
tto
tc.
p
ow
ers
o
ey
e
o,
ex
p
rn
Y
E
S
Du
l o
d
im
iza
ion
to
t
t
e
op
a
an
an
rg
f t
he
ha
ho
l
de
'
t o
arr
an
em
en
re
g
s
rs
ha
ho
l
de
de
d t
ing
is
t
me
e
ev
ery
s
re
r
ne
e
o
he
is
i
ic
ip
ion
ing
ter
ts
t
t
t t
t
reg
ar
a
a
ee
p
m
,
h
i
le
ho
iza
ion
de
d t
be
t
t
au
s a
re
ne
e
o
w
r
d
de
de
l
d
in
ina
i
tte
ste
r t
ter
te
a
or
o
m
va
ht
ing
ig
t
vo
r
s.
1
7
d t
he
f t
he
b
l
h t
he
de
f t
he
l a
b
ly
f t
he
D
i
is
is
ion
t o
an
ag
em
en
co
mp
an
y
p
u
c
s o
g
en
era
sse
o
m
m
?
co
mp
an
y
Y
E
S
1
8
D
d t
he
f t
he
b
l
h t
he
da
leg
l a
f a
ha
l
len
i
is
ion
i
ing
t o
ta
ct
an
ag
em
en
co
an
y
u
on
a
ny
m
mp
p
s,
, c
g
ho
de
I
f n
la
is
ion
?
(
in
)
t
t,
se
o
ex
c
s
p
N
O
T
he
law
la
d t
i
ts
te
re
we
re
no
su
re
o
de
he
de
ing
is
ion
t
ny
c
s.

MANAGEMENT AND SUPERVISORY BOARD

PLEASE PROVIDE THE NAMES OF MANAGEMENT BOARD MEMBERS AND THEIR FUNCTIONS

Tomislav Vuić, president of the BoardDubravka Kolarić, member of the BoardDomagoj Karadjole, member of the BoardMladen Mrvelj, member of the Board

Dražen Kobas, president of the BoardNada Karaman Aksentijević, vicepresident of the BoardNiko Raič, member of the BoardMarin Palada, member of the Board

PLEASE PROVIDE THE NAMES OF SUPERVISORY BOARD AND THEIR FUNCTIONS

Q
ion
t
ue
s
No
Q
ion
t
ue
s
s
An
sw
er
Y
E
/
O
S
N
Ex
lan
ion
t
sp
a
1
9
d t
he
d a
do
de
he
lan
f
D
i
Su
iso
M
Bo
is
ion
i
t
t a
t
ter
ts
p
erv
ry
or
an
ag
em
en
ar
p
c
on
m
as
p
o
lu
d
he
l
f
lar
d
da
be
de
la
b
le
iv
i
ies
inc
ing
is
i
ing
i
t
t
t
t o
ts
t
ta
to
to
ac
reg
u
ee
s a
a
av
a
m
n
m
,
Su
iso
Bo
d m
be
lar
ly
d
in
im
ly
?
(
I
f n
la
in
)
t
t,
erv
ry
ar
em
re
u
an
a
e
an
ne
o
ex
p
rs,
g
m
r
p
Y
E
S
2
0
d t
he
Su
d p
l c
de
f c
du
?
(
I
f n
la
)
D
i
iso
M
Bo
i
in
in
t
ts
ter
ct
t,
erv
ry
or
an
ag
em
en
ar
as
na
o
o
on
o
ex
p
s
p
Y
E
S
2
1
Is
he
d c
d o
f,
d
f t
he
Su
iso
Bo
i.e
ive
ire
M
t
t
cto
t
p
erv
ry
ar
om
p
os
e
. a
re
no
ex
ec
u
rs
o
an
ag
em
en
n-
d m
ly
de
de
be
I
f n
la
Bo
in
?
(
in
)
t
nt
t,
ar
os
p
en
m
em
rs
o
ex
p
O
N
2
2
Is
he
lon
lan
he
I
f n
la
ion
in
?
(
in
)
t
ter
t
t,
re
a
g-
m
su
cce
ss
p
co
mp
an
y
o
ex
p
O
N
he
k
do
ha
du
T
Ba
i
t
t
to
n
es
no
ve
e
la
h
h
de
ion
ic
ine
t
ter
reg
u
w
m
s
in
f t
he
i
de
d
tm
t o
nt
ap
o
en
res
an
p
p
be
f t
he
bo
ds
in
t
me
m
rs
o
m
an
ag
em
en
ar
d o
he
leg
l
ies
in
t
co
an
an
ers
on
a
mp
r p
s
i
ies
h
ic
h a
f s
ic
d s
ia
l
t
t
tra
teg
en
re
o
an
ec
w
p
he
im
Go
tan
to
t
nt
p
or
ce
ve
rn
me
2
3
Is
he
d
by
he
be
f t
he
d
ion
ive
Su
iso
M
Bo
t
t
t
t
re
mu
ne
ra
re
ce
m
em
rs
o
p
erv
ry
or
an
ag
em
en
ar
ly
ly
de
d a
d
he
bu
he
ire
ine
ing
ir
i
ion
'
t
t
ter
to
t
nt
t
to
t
en
or
p
ar
m
cco
r
co
r
co
mp
an
y
bu
for
?
(
I
f n
la
)
ine
in
t,
er
an
ce
o
ex
s
s
ss
p
m
p
O
N
Ac
d
he
S
ha
ho
l
de
'
ing
M
ing
to
t
t
co
re
ee
r
rs
De
is
ion
ion
he
be
t
s t
t
co
en
sa
o
em
c
mp
m
rs
f t
he
d
de
d
Su
iso
Bo
is
ine
ter
o
p
erv
ry
ar
m
by
he
Go
De
is
ion
t
nt
ve
rn
me
c
on
Co
M
be
f
ion
t
to
en
sa
em
o
mp
rs
d a
d
d o
f
Su
iso
Bo
Bo
p
erv
ry
ar
ar
n
D
ire
cto
rs.
2
4
he
he
be
f t
he
Su
d
de
d
by
is
ion
iso
M
Bo
ine
t
t
to
t
t
ter
re
mu
ne
ra
m
em
rs
o
p
erv
ry
or
an
ag
em
en
ar
m
de
f t
he
l a
b
ly
he
les
f a
f t
he
?
(
I
f n
is
ion
in
ic
ia
ion
t
t
t
t,
a
o
en
era
sse
or
ar
o
sso
o
co
an
y
o
c
g
m
c
mp
la
in
)
ex
p
Y
E
S
2
5
Ha
de
le
d r
ds
l
l r
d o
he
f e
h m
be
f t
he
i
ion
ing
ta
t
t
ve
ec
or
on
a
em
un
era
s a
r e
arn
s o
ac
em
r o
n
d r
d
fro
he
fro
he
Su
iso
M
Bo
ive
t
t
t
p
erv
ry
or
an
ag
em
en
ar
ec
e
co
mp
an
y
or
o
r p
ers
on
m
m
s
la
d t
he
lu
d
he
f s
h r
be
de
b
l
I
f
inc
ing
ion
ic
?
(
te
t
t
st
ctu
t
re
o
co
mp
an
y,
ru
re
o
uc
em
un
era
en
m
a
p
u
,
la
)
in
t,
no
ex
p
O
N
In
for
for
he
ion
ion
t
t
t
m
a
on
co
mp
en
sa
be
f t
he
Su
Bo
d a
iso
me
o
erv
ry
ar
re
m
rs
p
b
l
ly
la
b
le
he
d
du
l
ba
ic
i
in
iv
i
is
t
u
av
a
on
a
p
s
he
ha
ho
l
de
in
S
'
M
ing
De
is
ion
t
t
re
rs
ee
c
h
h
de
for
he
ic
ine
ion
ir
ter
t
t
om
en
sa
w
m
s c
p
k.
Co
ion
for
he
t
t
wo
en
sa
r
mp
d m
be
h
he
M
Bo
ig
t
an
ag
em
en
ar
em
rs,
r
d
l
ke
d p
in
is
t a
m
an
ag
em
en
n
ers
on
s
i
la
b
le
in
ia
l n
i
h
in
he
te
t
t
av
a
a s
ec
o
p
w
l
f
l r
l
h t
he
ina
ia
in
ine
i
t
t
an
nu
a
nc
ep
or
w
In
l
l
ion
F
ina
ia
Re
ing
ter
t
t
na
a
nc
p
or
S
da
ds
T
he
l
f
l r
ina
ia
tan
ts
an
nu
a
ep
or
r
nc
i
la
b
le
he
Ba
k
's
bs
i
t
te.
are
av
a
on
we
n
2
6
be
f t
he
d
for
he
f e
h
Do
Su
iso
M
Bo
in
t
t
es
ev
ery
m
em
r o
p
erv
ry
or
an
ag
em
en
ar
m
co
mp
an
y
o
ac
ha
la
he
d
l o
f s
ha
f t
he
he
b
l
ing
ir
is
i
ion
isp
i
i
i
t
to
t
t
to
t
ty
c
ng
e r
e
ac
q
u
or
os
a
res
o
co
mp
an
y,
or
p
os
s
ise
ing
ig
ht
is
ing
fro
he
's
ha
la
ha
f
ive
d
ing
da
to
t
t
t
ter
t
tr
ex
erc
vo
s a
co
an
y
res
o
a
y
r
r
m
mp
s
, n
n
s,
fte
h a
ha
I
f n
la
(
in
)
t,
a
r s
uc
c
ng
e o
ccu
rs
o
ex
p
O
N
be
f t
he
Su
d
do
M
iso
Bo
em
rs
o
p
erv
ry
ar
he
ba
k
's
ha
t o
t
no
res
wn
n
s
2
7
f t
W
l
l tr
ion
inv
lv
ing
be
he
Su
iso
M
Bo
d o
ct
t
ere
a
an
sa
o
em
o
erv
ry
or
an
ag
em
en
ar
s
m
rs
p
r
la
d t
he
d t
he
d p
la
d t
lea
ly
d
i
in
te
t
te
t c
te
p
ers
on
s r
e
o
m
an
co
mp
an
y
an
ers
on
s r
e
o
r
p
res
en
f t
he
?
(
I
f n
la
)
in
ts
t,
rep
or
o
co
an
y
o
ex
mp
p
O
N
Ag
d
da
h
ion
i
te
ta
tr
ct
t
reg
a
on
an
sa
g
s w
l
in
ke
d p
d
in
he
l
sta
te
t
ers
on
s a
re
an
nu
a
f
l r
h
h a
ba
d o
he
ina
ia
ic
ts
n t
nc
ep
or
w
re
se
In
l
l
ion
F
ina
ia
Re
ing
ter
t
t
na
a
or
nc
p
S
da
ds
tan
r
8
2
Ar
he
be
be
f t
he
Su
iso
M
t
nt
cts
nt
tw
t
e
re
an
y
co
ra
or
ag
ree
me
ee
em
o
erv
ry
or
an
ag
em
en
s
n m
rs
p
d a
d t
he
Bo
?
ar
n
co
mp
an
y
Y
E
S
Co
is
f t
he
lar
nt
cts
t a
t o
ra
ex
ar
re
u
s p
g
bu
ine
iv
i
ies
t
t
s
ss
ac
2
9
D
d t
he
bt
l o
f t
he
Su
M
Bo
d
?
(
I
f n
la
)
i
in
ior
iso
in
t
t,
y
o
a
ap
ro
va
erv
ry
or
an
ag
em
en
ar
o
ex
p
r
p
p
p
Y
E
S
Ye
f a
ho
de
d.
i
iza
ion
is
t
t
u
ne
e
s
r
3
0
Ar
lem
f a
l
l s
h c
lu
de
d
he
l r
im
inc
in
?
tan
t e
ts
tra
cts
nt
t
t
e
p
or
en
o
uc
on
or
ag
ree
me
s
an
nu
a
ep
or
(
I
f n
la
)
in
t,
o
ex
p
O
N
Ag
d
da
ion
i
h
te
ta
tr
ct
t
reg
a
on
an
sa
g
s w
l
ke
d p
d
he
l
in
in
sta
te
t
ers
on
s a
re
an
nu
a
f
l r
h
h a
ba
d o
he
ina
ia
ic
ts
n t
ep
or
re
se
nc
w
In
ion
l
F
ina
ia
l
Re
ing
ter
t
t
na
a
or
nc
p
da
ds
S
tan
r
1
3
D
i
d t
he
Su
iso
M
Bo
d e
b
l
is
h t
he
in
i
?
t
sta
tm
t c
tte
erv
ry
or
an
ag
em
en
ar
ap
o
en
om
e
p
p
m
Y
E
S
3
2
D
i
d t
he
Su
iso
M
Bo
d e
b
l
is
h t
he
ion
i
?
t
sta
t
tte
erv
ry
or
an
ag
em
en
ar
re
mu
ne
ra
co
e
p
mm
Y
E
S
3
3
d t
he
d e
b
l
he
he
d
D
i
Su
iso
M
Bo
is
i
i
?
t
sta
t
t c
tte
p
erv
ry
or
an
ag
em
en
ar
au
om
m
e
Y
E
S
3
4
W
he
f t
he
be
lec
d
fro
he
f
de
de
j
i
i
in
t
ty
tte
te
t
nt
as
a
or
o
co
e m
em
se
ro
up
o
en
m
mm
rs
m
g
p
be
f t
he
d
I
f n
la
Su
iso
Bo
?
(
in
)
t,
me
o
erv
ry
ar
o
ex
m
rs
p
p
N
O
Co
iss
ion
be
lso
be
em
are
a
em
mm
m
rs
m
rs
f t
he
bo
d
bu
iso
iso
t s
o
su
p
erv
ry
ar
up
erv
ry
bo
d a
d
he
Cr
d
In
ing
i
i
ion
to
t
t
st
tu
t
ar
cco
e
r
s
Ac
ds
ha
in
de
de
t n
to
nt
ee
ve
on
e
en
p
be
Ou
f e
b
l
he
d c
is
iss
ion
t o
sta
me
m
r.
om
m
s
d
ha
he
de
de
Re
ip
Bo
in
ts
s t
t
nt
ce
ar
m
os
p
en
be
me
m
rs.
3
5
d t
he
he
f t
he
f
l
for
f t
he
D
i
i
i
in
i
ina
ia
in
ion
tte
tor
t
teg
ty
t
co
e m
on
o
a
o
co
an
y,
mm
r
nc
m
mp
l
ly
he
d c
f t
he
ho
ds
d
by
he
ia
is
ing
t
ctn
ten
t
t
t
esp
ec
co
rre
es
s a
n
on
s
cy
o
ac
co
un
m
e
us
e
co
mp
an
y
d t
he
be
lon
lu
d
he
for
he
l
da
f
f
l r
f
i
inc
ing
i
ia
i
ion
ina
ia
t
s t
t
ter
t
t
ts
an
ro
up
o,
co
o
o
ep
or
o
g
g
cr
ns
nc
he
ies
be
lon
ing
he
?
(
I
f n
la
in
)
t
to
t
t,
co
an
ro
up
o
ex
mp
g
g
p
Y
E
S
3
6
d t
he
he
l
f t
he
l c
l a
d r
k m
D
i
i
i
in
is
tte
t
ty
ter
tro
t s
ste
co
mm
e a
sse
ss
q
ua
o
na
on
n
an
ag
em
en
y
m,
h t
he
f a
de
ly
de
fy
d p
b
l
h
he
ks
he
i
im
i
i
ing
is
ing
in
is
is
t
te
nt
t
t
a
o
ua
an
u
a
co
an
y
w
q
m
r
mp
d t
(
inc
lu
d
ing
he
is
ks
la
d t
he
l
ian
i
h r
la
ion
),
l
l a
t
te
t
t
t
ex
os
e
o
re
o
co
ce
eg
u
as
we
p
r
mp
w
s
s
ho
ks
de
I
f n
la
ing
is
in
?
(
in
)
t
te
t,
m
an
ag
se
r
an
a
q
ua
m
an
ne
r
o
ex
p
Y
E
S
3
7
he
be
k
he
f
f
f t
he
l a
d
Ha
i
ing
ing
ic
ien
in
i
s t
tte
t
ter
t s
ste
co
mm
e
en
or
on
en
su
r
e
cy
o
na
u
y
m,
w
l
ly
by
da
for
he
lec
d
ia
ing
ion
ion
in
in
t
t
t
tm
t, r
tm
t a
esp
ec
p
rep
ar
re
co
mm
en
s
se
ap
p
o
en
ea
p
p
o
en
n
,
d
l o
f t
he
he
d o
f
l a
d
de
d w
h r
d t
fu
ds
h
/
he
ism
iss
in
i
i
is
ter
t
tm
t,
t
t
a
a
na
u
ar
en
an
eg
ar
o
a
p
n
r
d
l,
d t
he
lu
f t
he
ke
by
he
fte
f
d
d
isp
ion
ion
in
ing
t
t
s t
t
t a
os
a
an
ev
a
a
o
ac
a
an
ag
em
en
s a
n
m
r
n
da
f t
he
l a
d
I
f n
la
ion
in
i
?
(
in
)
t
ter
t
t,
rec
om
me
n
s o
na
u
o
ex
p
Y
E
S
3
8
I
f t
he
is
in
l a
d
i
in
he
d
i
d t
he
i
i
de
he
d t
ter
t s
ste
t
tte
r t
re
no
na
u
y
co
an
y,
co
e c
on
ne
e
o
m
mp
mm
s
b
l
h
I
f n
la
is
i
?
(
in
)
ta
t
t,
es
o
ex
p
O
N
fu
T
he
ba
k
ha
he
in
l a
d
i
ion
s t
ter
t
t
na
u
n
nc
3
9
d t
he
he
de
de
d
l
f t
he
l a
d
D
i
i
i
in
im
ia
i
i
tte
tor
t
t
ty
ter
tor
co
e m
on
p
en
nc
e a
p
ar
o
ex
na
u
mm
n
,
l
ly
h r
d t
he
f a
ho
d a
d
h
he
d
d
ia
i
ion
ise
i
i
in
i
t
t
ta
t
t
tor
t
t
t c
esp
ec
w
eg
ar
o
ro
o
u
r
u
s w
au
om
p
an
y
an
he
fee
he
for
de
d
by
l a
d
?
(
I
f n
la
)
is
ing
ice
i
i
in
t
s t
ter
tor
t,
co
an
y
ay
se
ro
ex
na
u
o
ex
mp
p
rv
s p
v
s
p
Y
E
S
4
0
d t
he
d q
f s
he
ha
d
d
by
he
D
i
i
i
i
ice
i
ive
tte
tor
tu
nt
ty
t
r t
t, r
t
co
e m
on
na
re
an
ua
o
erv
s o
n a
u
ec
e
mm
fro
he
d
fro
la
d t
I
f n
la
i
i
?
(
in
)
t
t c
te
t
t,
co
mp
an
y
m
au
om
p
an
y
or
m
p
ers
on
s r
e
o
o
ex
p
O
N
T
he
h s
ice
he
s t
re
we
re
no
su
erv
s a
y
are
c
l
low
d a
d
he
d
ing
Cr
i
t a
to
t
t
no
e
cco
r
e
In
Ac
i
ion
st
tu
t
t.
s
4
1
f
D
i
d t
he
i
les
de
in
ing
h
ic
h s
ice
be
i
de
d t
he
tte
t
t
co
e p
rep
ar
ru
erv
ay
no
ro
o
mm
w
s m
p
v
by
he
l a
d
d p
la
d t
h
h s
be
i
i
ic
ice
t
ter
t c
te
t, w
co
mp
an
y
ex
na
u
om
p
an
y
an
ers
on
s r
e
o
erv
s m
ay
de
d o
ly
h,
d w
h
h w
ho
f t
he
?
(
I
f n
la
)
i
i
ic
i
ior
i
in
t
t
t p
t o
tte
t,
ro
an
u
co
en
co
e
o
ex
p
v
n
w
r
ns
mm
p
O
N
I
de
be
d w
h
he
l
is
i
i
in
ion
t
t
t
t
scr
na
a
leg
la
is
tu
re
4
2
D
i
d t
he
i
ly
he
f
f
ic
ien
f t
he
l a
d
i
d a
ion
ke
by
he
ior
tte
t
ter
t a
ct
s t
t
co
e a
na
se
e
cy
o
ex
na
u
a
se
mm
n
n
n
h r
d t
da
de
by
he
l a
d
I
f n
la
i
ion
i
?
(
in
)
t w
t
t
t
ter
tor
t,
m
an
ag
em
en
eg
ar
o r
ec
om
me
n
s m
a
ex
na
u
o
ex
p
Y
E
S
4
3
d t
he
d
he
bm
f
h
h q
l
for
by
de
de
d
D
i
i
i
iss
ion
ig
i
in
ion
t c
tte
t
ty
t
nt
au
om
m
e e
ns
ur
su
o
ua
m
a
p
en
an
d c
l
l a
by
h
d p
(
h a
dv
)
?
(
I
f n
la
)
ia
ies
ir
ies
iso
in
te
t
t
t a
t,
as
so
om
an
as
we
ar
su
s e
er
o
ex
c
p
s
c
xp
rs
p
,
Y
E
S
4
4
he
do
lev
for
he
k o
f t
he
Su
d s
bm
d
l
l
W
ion
iso
Bo
i
t
nt
t
t
t
tte
to
as
cu
me
a
re
an
w
or
p
erv
ry
ar
u
a
be
?
(
I
f n
la
)
im
in
t
t,
me
on
e
o
ex
m
rs
p
Y
E
S
4
5
d o
d m
l
l a
do
d
Do
Su
iso
Bo
M
Bo
ing
inu
in
t
t
tes
nt
te
p
erv
ry
ar
an
ag
em
en
ar
ee
co
a
a
p
r
m
de
d
by
da
lts
I
f n
la
is
ion
ie
ing
?
(
in
)
ta
t
t,
c
s,
ac
co
mp
an
on
vo
re
su
o
ex
p
Y
E
S
4
6
he
Su
d e
lu
d t
he
k
he
d
d,
Ha
iso
M
Bo
ir
in
ing
io
s t
t
te
t
erv
ry
or
an
ag
em
en
ar
va
a
wo
rec
e
er
p
r
p
p
inc
lu
d
ing
lu
ion
f t
he
i
bu
ion
d c
f
in
d
iv
i
du
l m
be
l
l a
t
nt
t
ten
ev
a
a
o
co
an
om
e
ce
o
a
em
as
e
r
p
rs,
w
s
f
f t
he
d,
lu
f t
he
k o
f t
he
b
l
he
d,
d
j
in
iv
i
ies
Bo
ion
i
is
t a
ct
t
t
tte
ta
o
o
o
ar
ev
a
a
o
or
co
mm
es
es
an
w
lu
f t
he
b
he
d
h t
he
b
?
ion
's
j
ive
in
iso
i
j
ive
t
t
t
t
t
ev
a
a
o
co
mp
an
y
o
ec
s r
ea
c
co
mp
ar
n w
o
ec
s s
e
O
N
4
7
d t
he
b
l
h a
he
l
for
he
D
i
is
ion
icy
st
tem
t o
n t
t
t
t,
co
mp
an
y
p
u
a
en
re
mu
ne
ra
p
o
an
ag
em
en
m
d a
d t
he
Su
d a
f t
he
l r
I
f n
la
M
Bo
iso
Bo
?
(
in
)
t
t o
t
t,
an
ag
em
en
ar
n
p
erv
ry
ar
s p
ar
an
nu
a
ep
or
o
ex
p
O
N
Se
4
8.
e a
ns
we
r
4
8
Is
he
he
l
for
he
d
ion
icy
ive
ire
t
st
tem
t o
n t
t
t
t o
t
cto
a
en
re
mu
ne
ra
p
o
m
an
ag
em
en
r e
xe
cu
rs
ly
la
b
le
he
bs
f t
he
(
I
f n
la
)
i
i
?
in
t
t
te
t,
p
erm
an
en
av
a
on
w
e
o
co
mp
an
y
o
ex
p
Y
E
S
S
he
ion
is
ta
tem
t o
t
en
om
en
sa
me
n c
p
sc
i
la
b
le
he
ba
k
's
bs
i
t
te
av
a
on
co
an
y
we
n
mp
f t
he
b
l
f
ic
t o
nt
as
p
ar
p
u
an
no
un
ce
me
o
d o
he
ing
ire
in
t
t
nt
ra
an
r r
eq
u
me
s
da
h t
he
Cr
d
In
i
i
i
ion
t
t
st
tu
t
ac
co
e w
e
r
nc
s
Ac
d
la
/
Re
ion
5
7
5
2
0
1
3.
t a
t
u
n
g
4
9
Ar
de
le
d
da
l
l e
d r
d
by
h m
be
f t
he
i
ing
ion
ive
ta
ta
t
e
on
a
arn
s a
n
em
un
era
s r
ec
e
ea
c
em
r o
h e
d
fro
he
b
l
he
d
he
l r
f
ive
ire
is
in
t o
t
cto
t
t
t o
an
ag
em
en
r e
ac
xe
cu
co
an
y
u
an
nu
a
ep
or
m
r
m
mp
p
he
?
(
I
f n
la
in
)
t
t,
co
an
y
o
ex
mp
p
O
N
Ag
d
da
ion
i
h
te
ta
tr
ct
t
reg
a
on
an
sa
g
s w
l
ke
d p
d t
he
k
in
Ba
's
ers
on
s a
n
n
d
he
l
in
t a
sta
te
t
m
an
ag
em
en
re
an
nu
a
f
l r
h
h a
ba
d o
he
ina
ia
ic
ts
n t
ep
or
re
se
nc
w
In
l
l
ion
F
ina
ia
Re
ing
ter
t
t
na
a
p
or
nc
da
ds
S
tan
r
0
5
Ar
l
l
for
f r
ion
he
be
f t
he
M
Bo
d a
d
t
to
t
t,
t
e a
o
em
un
era
em
o
an
ag
em
en
an
ag
em
en
ar
ms
m
rs
m
n
d,
lu
d
d o
he
be
f
f t
he
de
b
l
Su
iso
Bo
inc
ing
ion
i
ic,
t
t
ts
t, m
p
erv
ry
ar
op
s a
n
r
ne
o
m
an
ag
em
en
a
p
u
br
ke
do
by
d p
he
l r
f t
he
(
I
f n
la
)
i
in
?
in
tem
t
t o
t,
o
n
wn
s a
n
ers
on
s,
an
nu
a
ep
or
co
mp
an
y
o
ex
p
O
N
Se
4
9.
e a
ns
we
r
1
5
Ar
l
l tr
lv
be
f t
he
d
d
ion
inv
ing
ive
ire
ct
t o
t
cto
e a
an
sa
o
em
o
an
ag
em
en
r e
xe
cu
an
s
m
rs
m
rs,
la
d t
he
d t
he
d p
la
d t
i
lea
ly
d
in
te
t
te
t, c
te
ers
on
e
o
an
co
an
y
an
ers
on
e
o
res
en
p
s r
m,
mp
s r
r
p
f t
he
I
f n
la
?
(
in
)
ts
t,
rep
or
o
co
mp
an
y
o
ex
p
O
N
Se
4
9.
e a
we
ns
r
5
2
Do
he
be
bm
i
d
by
he
Su
iso
M
Bo
d t
he
l
t
t t
tte
t
t
t
es
re
or
o
su
erv
ry
or
an
ag
em
en
ar
o
en
era
p
p
g
b
ly
lu
de
fro
for
de
f
d
by
law
he
lu
f t
l
inc
in
im
in
ion
ine
ion
t
t
t
t
ta
as
sem
ap
ar
um
a
ev
a
a
o
o
m
m
m
,
,
bu
for
f t
he
f a
f t
he
f t
he
d a
ine
iv
i
ies
ct
t
t o
s
ss
p
er
m
an
ce
o
co
mp
an
y,
o
o
an
ag
em
en
co
mp
an
y,
an
l c
h t
he
?
(
I
f n
la
)
ia
i
ion
i
in
nt
ts
t
t
t
t,
ec
om
me
on
co
op
era
an
ag
em
en
o
ex
sp
w
m
p
Y
E
S

AUDIT AND MECHANISMS OF INTERNAL AUDIT

Q
ion
t
ue
s
No
Q
ion
t
ue
s
s
An
er
sw
/
Y
E
S
N
O
Ex
lan
ion
t
a
sp
5
3
he
ha
l a
d
Do
i
?
t
ter
tor
es
co
mp
an
y
ve
an
ex
na
u
Y
E
S
5
4
Is
he
l a
d
f t
he
la
d w
h t
he
f o
h
i
i
in
ip
t
ter
tor
te
t
ter
ex
na
u
o
co
mp
an
y
re
co
mp
an
y
ms
o
wn
ers
or
?
in
ter
ts
es
O
N
5
5
Is
he
l a
d
f t
he
d
he
h
/
he
l
f o
hr
h
i
i
ing
im
t
ter
tor
to
t
r t
ex
na
u
o
co
mp
an
y
p
ro
co
mp
an
y,
rse
ou
v
g
la
d p
he
ice
?
te
t
re
ers
on
s,
o
r s
erv
s
O
N
5
6
he
b
l
he
d t
he
f c
ha
d t
he
de
de
l
Ha
is
i
in
s t
nt
t
nt
ter
co
mp
an
y
p
u
am
ou
o
rg
es
p
a
o
p
en
ex
na
d
for
he
d
d o
d
for
he
de
d
?
(
I
f n
la
)
i
i
ie
ice
i
in
tor
t
t c
t a
t
t,
au
au
arr
u
o
erv
ro
o
ex
s
n
r s
s p
v
p
O
N
he
d
d
d
f
l r
f
T
i
i
ina
ia
tor
te
ts
au
au
nc
ep
or
o
he
k a
d
de
de
Ba
i
ies
in
t
ts
nt
n
n
p
en
co
mp
an
l
h c
d p
d
ine
i
ice
i
ion
t
tra
cte
t
on
co
w
r
n
s
h
h
da
h
l
ic
is
in
i
i
t
ts
ac
co
nc
e w
en
era
w
r
g
bu
d
ine
i
ion
t
s
ss
co
n
s.
5
7
he
ha
l a
d
d a
l a
d
b
l
he
d
?
(
I
f n
Do
in
i
in
i
is
t
ter
tor
ter
t s
ste
ta
t,
es
co
an
y
ve
na
u
s a
na
u
y
es
o
mp
n
n
m
la
in
)
ex
p
Y
E
S

TRANSPARANCY AND THE PUBLIC OF ORGANIZATION OF BUSINESS

Q
ion
t
ue
s
No
ion
Q
t
ue
s
s
An
sw
er
Y
E
/
O
S
N
Ex
lan
ion
t
sp
a
5
8
Ar
he
l,
l a
d q
ly
la
b
le
he
ha
ho
l
de
i-a
i
?
t
rte
ts
to
t
e
se
m
nn
ua
an
nu
a
n
ua
r
rep
or
av
a
s
re
rs
Y
E
S
5
9
d t
he
he
len
da
f
D
i
im
?
t
tan
t e
nt
co
mp
an
y
p
rep
ar
ca
r o
p
or
ve
s
O
N
he
k m
de
len
da
T
Ba
im
te
n
a
an
ap
p
ro
x
a
ca
r
h m
h
h
i
im
ic
is
t
t
tan
t e
nt
os
or
ve
w
p
s w
d
l
ly
d
b
l
he
d o
in
is
is
ter
t p
us
e
na
an
no
u
n
he
k
bs
h
h
l
h
Ba
's
i
ic
is
in
ine
i
t
te
t
n
we
w
w
da
f t
he
Co
de
A
l
l
ion
t
rec
om
me
s o
n
x.
im
in
for
ion
is
tan
t e
nt
t
or
ve
s o
a
p
r
m
b
l
ly
d
los
d a
fte
de
he
ic
isc
in
ing
ter
t
p
u
e
r
m
da
t
tes
ex
ac
6
0
D
d t
he
b
l
h m
ha
ha
ho
ha
i
is
ism
ta
s t
t
t p
to
co
an
y
es
ec
o e
ur
e
ers
on
ve
ac
ce
or
os
se
mp
n
ns
s w
ss
p
ss
de
for
de
d t
he
d
f s
h
for
d
ins
i
in
ion
im
in
ion
t
rst
tu
tan
t
a
un
an
na
re
an
p
or
ce
o
uc
a
an
m
m
l
la
d t
im
i
ion
i
?
ta
t
te
t
s r
e
o
Y
E
S
1
6
D
i
d t
he
b
l
is
h m
ha
ism
is
ion
f t
he
f
low
f
ins
i
de
ta
s t
co
an
y
es
ec
o e
ur
e s
up
erv
o
o
mp
n
ns
for
d p
b
le
bu
he
f
in
ion
i
?
t
t
m
a
an
os
s
a
se
reo
Y
E
S
6
2
Ha
f
fer
d n
ive
for
in
ing
he
ho
i
ies
t
t
t t
t
ten
t a
t
t
s a
ny
on
e s
u
e
eg
a
co
eq
ue
es
o
ou
o
co
e
u
or
ns
nc
p
mp
r
bo
d
he
de
ho
he
l
f r
les
h
l n
ies
in
i
ing
in
ica
ion
ica
t
ts
rtc
t
t
t
co
mp
an
y
or
ou
, s
om
s
ap
p
o
u
or
e
or
ms
h
he
i
in
?
t
t
w
co
mp
an
y
O
N
6
3
f t
D
i
d t
he
he
ho
l
d m
ing
i
h
in
d
inv
in
he
las
t o
t
t
ter
te
tor
t
t
an
ag
em
en
co
an
y
ee
es
es
m
mp
s w
s,
?
y
ea
r
Y
E
S
6
4
Do
l
l t
he
be
f t
he
M
Bo
d a
d
Su
iso
Bo
d a
t,
t
a
em
o
an
ag
em
en
an
ag
em
en
ar
erv
ry
ar
ree
m
rs
m
n
p
g
ha
he
de
d
h
he
be
f t
he
kn
le
dg
ly
i
in
is
ion
ire
ir
ire
t
t t
t
st
to
t
st
t
an
sw
ers
p
ro
q
ue
na
ar
e,
o
ow
e,
en
v
h
fu
l
?
tru
t
Y
E
S

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