As a trainee accountant in the finance department of RST Plc, which has a primary

listing on Euronext Dublin (Irish Stock Exchange) and a secondary listing on the

London Stock Exchange (LSE), you have been tasked to prepare materials that will

be incorporated into a director induction pack for new board members.

REQUIRED

To complete this task, you have been asked to prepare a briefing note that:

- Evaluates the information on risk management which the Board of Directors are

required to disclose in the annual statements.

- Analyses the mandatory content of a Directors Compliance Statement (DCS).

- Appraises the Corporate Governance reporting requirements for directors under

Section 228 of the Companies Act (Ireland) 2014 viz Section the 172 of the

Companies Act (UK) 2006.