The board's report — the accountability's document (the Act's-and-the-securities regime's requirements): the state-of-affairs' review (the performance, the prospects); the accounts'responsibility statement (the directors' accounting-responsibility — the true-and-fair duty); the
disclosure faces: the directors' interests-and-holdings, the related-party transactions, the remuneration's detail, the corporate-governance's compliance section (the code's "comply-or- explain"), the CSR's report (Unit 5), the risk-and-internal-control's statement, the subdivisions' faces (the subsidiary's-and-associate's disclosure); the audit committee's report's modern layer; and the filing-and-publication (the OCR's registry; the listed companies' exchange-and- SEBON filings — Securities Law's continuous-disclosure interface (LAW5409 U4)). The theory: the report is the board's own testimony — signed, filed, and liable.