在第三章ASX principle中,说到nomination committee,risk committee,remuneration committee中提到,1)at least three member,a majority of whom are independent director 2)is chaired by an independent director.
但是在说到audit committee时候用的文字是1) at least three member,all of whom are non- executive director and a majority of whom are independen director 2) is charied by an independent director.
我认为他们说的都是一个意思啊,为啥要偏偏是audit committee换了表达方式,难道是有什么陷阱。我纠结在a majority of whom are independent director 和 all of whom are non executive director and majority of whom are independent director. 这不都是一个意思吗?
Independent director不就是independent non executvie director 吗?难道有啥需要再进一步理解的
评论
第一种情况,比如3个member,两个独立,第三个可以是CEO/CFO
第二种情况,不能有ceo/cfo
评论
书上179页关于independence of directors里有讲,independent director一定是NE director,但是反之不成立。
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