Obligations of senior financial officers
The HSBC Group Business Principles and Values is applicable to all HSBC employees and sets out the fundamental standards to be followed by them in their everyday actions on behalf of the Company.
In addition to the Group Business Principles and Values, the Group Chairman, Group Chief Executive, Group Finance Director and Group Chief Accounting Officer or persons performing similar functions (the ‘Senior Financial Officers’) shall be subject to and comply with the following principles:
- Each Senior Financial Officer shall engage in honest and ethical conduct, including the ethical handling of actual or apparent conflicts of interest between personal and professional relationships.
- Each Senior Financial Officer shall avoid conflicts of interest and shall disclose to the Chairman of the Group Audit Committee any material transaction or relationship of which he or she is aware that reasonably could be expected to give rise to such conflict.
- Each Senior Financial Officer shall take such measures as appropriate to assure that HSBC complies with all applicable governmental laws, rules and regulations and provides full, fair, accurate, timely and understandable disclosure in reports and documents that it files with, or submits to, any securities regulatory authority including the UK Listing Authority and the Securities and Exchange Commission and in other public communications it makes.
- Each Senior Financial Officer shall report promptly to the Chairman of the Group Audit Committee any violations of the Group Business Principles and Values of which he or she is aware.
The Board has appointed a number of committees consisting of certain Directors and co-opted non-director members.
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