The division of responsibility between the board and management.

Note: Issuers may consider that some of the information recommended under paragraphs R to T is too lengthy and detailed to be included in the Corporate Governance Report. As an alternative to full disclosure in the Corporate Governance Report, issuers may choose to include some or all of this information:

(a) on its website and highlight to investors where they can:
(i) access the soft copy by giving a hyperlink direct to the relevant webpage; and/or
(ii) collect a hard copy of the relevant information free of charge; or
(b) where the information is publicly available, by stating where the information can be found. Any hyperlink should be direct to the relevant webpage.