Group-wide internal control guidelines are in place to clarify the procedures and processes expected to be applied across all operations. These guidelines are structured around five key areas: policies and governing documents, risk assessment, risk management, evaluation, and reporting – in line with Nasdaq’s Internal Control Guidelines.

The foundation of internal control – both in financial reporting and in general – is the control environment, which includes the organizational structure, decision-making processes, delegated authorities, and documented responsibilities communicated through the Group’s governance framework. Key documents include the Group’s Code of Conduct, the division of responsibilities between the Board of Directors and the CEO, and instructions on authorization levels, accounting principles, and financial reporting. Risks identified in connection with financial reporting are addressed through the Group’s control structure.

To ensure completeness and accuracy, relevant policies and procedures are clearly communicated to responsible staff. The effectiveness and compliance of these controls are monitored through both automated systems and manual processes. The Group uses a centralized reporting system for all financial data. Group management regularly reviews subsidiary performance, with financial monitoring being a central component. Additionally, Group representatives actively participate in the boards of subsidiaries – not only to oversee financial reporting, but also to follow up on sustainability and risk management issues.

The Board of Directors of Wall to Wall Group receives monthly financial reports and discusses the Group’s financial position at each Board meeting.