1.70 What is the effect on the financial statements of the selection that the company is a PIE?
A1. The Entity category is automatically set to 'Large'
A2. The following sections will show in financial statements on selecting that the company is a PIE:
Primary statements -
Declaration of the members of the board of directors and the company officials responsible for the financial statements
Report of the Board of Directors -
Implementation and compliance to the Code of Corporate Governance
Independent Auditor's Report-
Changes to wording as per the latest ICPAC Auditors Report Booklet.
Accounting policies -
Segmental reporting
Notes to the financial statements
• Segmental reporting
• Participation of directors in the company's share capital
• Shareholders holding more than 5% of share capital
• Significant agreements with management
A3. Listed in a NON EU market
This option affects only the Independent Auditor's Report as per the latest ICPAC Auditors Report Booklet.
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